https://www.taxtmi.com/caselaws?id=44547 A remand for fresh adjudication of the entire matter was required because the dispute went beyond a mere reworking of duty calculation and raised the basic question of the assessee's identity and liability. The Supreme Court also found the demand internally inconsistent: the authorities treated several units as fictitious or a corporate facade, yet proceeded to confirm liability against all seven units and their partners or directors. On that footing, the true assessee and the basis of the demand had to be reconsidered afresh. The Tribunal's limited remand was therefore set aside and the matter sent back for a full reconsideration. en-us Wed, 07 May 1997 00:00:00 +0530 Mon, 13 Oct 2025 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44547 A remand for fresh adjudication of the entire matter was required because the dispute went beyond a mere reworking of duty calculation and raised the basic question of the assessee's identity and liability. The Supreme Court also found the demand internally inconsistent: the authorities treated several units as fictitious or a corporate facade, yet proceeded to confirm liability against all seven units and their partners or directors. On that footing, the true assessee and the basis of the demand had to be reconsidered afresh. The Tribunal's limited remand was therefore set aside and the matter sent back for a full reconsideration. Case-Laws Central Excise Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44547