https://www.taxtmi.com/caselaws?id=192857 The High Court upheld the Tribunal's decision to remand the case to the adjudicating Commissioner to determine individual liability regarding duty. The Court found the remand justified as the Commissioner had confirmed the demand against the respondents jointly and severally. Additionally, the Court supported the Tribunal's direction to fix separate liability for offenders to ensure procedural fairness. The Court concluded that the Tribunal's orders were in accordance with the law and dismissed the Tax Appeal based on previous findings without obtaining consent from the parties. en-us Fri, 27 Jan 2012 00:00:00 +0530 Tue, 12 Jun 2018 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192857 The High Court upheld the Tribunal's decision to remand the case to the adjudicating Commissioner to determine individual liability regarding duty. The Court found the remand justified as the Commissioner had confirmed the demand against the respondents jointly and severally. Additionally, the Court supported the Tribunal's direction to fix separate liability for offenders to ensure procedural fairness. The Court concluded that the Tribunal's orders were in accordance with the law and dismissed the Tax Appeal based on previous findings without obtaining consent from the parties. Case-Laws Central Excise Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192857