https://www.taxtmi.com/caselaws?id=171274 Duty and penalties in clandestine removal matters must be fastened on the actual person liable, and a joint and several confirmation against two noticees is unsustainable without a clear finding identifying the true manufacturer or evader. Where the adjudication also suffers from non-supply of relied upon documents and unresolved cross-examination issues, natural justice is breached and the matter must be remanded for fresh decision. The impugned order was set aside and de novo adjudication was directed with compliance with procedural fairness. en-us Thu, 06 Mar 2014 00:00:00 +0530 Tue, 16 Jun 2015 18:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171274 Duty and penalties in clandestine removal matters must be fastened on the actual person liable, and a joint and several confirmation against two noticees is unsustainable without a clear finding identifying the true manufacturer or evader. Where the adjudication also suffers from non-supply of relied upon documents and unresolved cross-examination issues, natural justice is breached and the matter must be remanded for fresh decision. The impugned order was set aside and de novo adjudication was directed with compliance with procedural fairness. Case-Laws Central Excise Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171274