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    <title>2015 (9) TMI 1317 - CESTAT NEW DELHI</title>
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    <description>Joint and several confirmation of duty demand and penalties against multiple noticees was held contrary to settled legal principles because each assessee&#039;s liability had not been independently determined. The impugned order was set aside on that ground. The Tribunal also required fresh examination of the objections relating to non-supply of documents and the request for cross-examination, as those procedural issues had to be reconsidered by the adjudicating authority in line with earlier directions. The matter was remanded for de novo adjudication on individual liability and for fresh decision on the procedural grievances.</description>
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      <title>2015 (9) TMI 1317 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=264649</link>
      <description>Joint and several confirmation of duty demand and penalties against multiple noticees was held contrary to settled legal principles because each assessee&#039;s liability had not been independently determined. The impugned order was set aside on that ground. The Tribunal also required fresh examination of the objections relating to non-supply of documents and the request for cross-examination, as those procedural issues had to be reconsidered by the adjudicating authority in line with earlier directions. The matter was remanded for de novo adjudication on individual liability and for fresh decision on the procedural grievances.</description>
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