https://www.taxtmi.com/caselaws?id=264846 Duty and penalty for clearance of excisable goods must be fastened only on the person conclusively found to be the actual manufacturer; a joint and several confirmation without a clear finding on that identity is contrary to law and cannot stand. Where de novo adjudication fails to comply with binding remand directions, the proper course is fresh adjudication by the authority below in accordance with those directions. The composite confirmation was set aside and the matter was remanded again for a fresh decision after identifying the actual manufacturer and addressing the issues earlier directed. en-us Mon, 01 Dec 2014 00:00:00 +0530 Mon, 28 Aug 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264846 Duty and penalty for clearance of excisable goods must be fastened only on the person conclusively found to be the actual manufacturer; a joint and several confirmation without a clear finding on that identity is contrary to law and cannot stand. Where de novo adjudication fails to comply with binding remand directions, the proper course is fresh adjudication by the authority below in accordance with those directions. The composite confirmation was set aside and the matter was remanded again for a fresh decision after identifying the actual manufacturer and addressing the issues earlier directed. Case-Laws Central Excise Mon, 01 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264846