https://www.taxtmi.com/caselaws?id=264844 Joint confirmation of duty and penalty against more than one entity was unsustainable where liability had to be fixed on the actual manufacturer. The Tribunal treated such joint and several fastening of tax and penalty as contrary to law and held that assessment must identify the person legally responsible. It also found that non-supply of relied upon documents and denial of cross-examination raised natural justice concerns. On that basis, the adjudication was set aside and the matter remanded for de novo decision after proper disclosure of documents and observance of fair procedure. en-us Tue, 25 Nov 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264844 Joint confirmation of duty and penalty against more than one entity was unsustainable where liability had to be fixed on the actual manufacturer. The Tribunal treated such joint and several fastening of tax and penalty as contrary to law and held that assessment must identify the person legally responsible. It also found that non-supply of relied upon documents and denial of cross-examination raised natural justice concerns. On that basis, the adjudication was set aside and the matter remanded for de novo decision after proper disclosure of documents and observance of fair procedure. Case-Laws Central Excise Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264844