TaxTMI 
TaxTMI 
2012 (1) TMI 323
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....e Tribunal was correct in observing impermissibility to demand duty jointly upon the offenders and directing to fix separate/individual liability of each of the offenders including the respondent when jointly omission and commission of the offenders in perpetuating the fraud and causing loss of revenue are intermingled that individual liability of offenders inter se cannot be ascertained? (c) Whether in the backdrop of jurisdictional fact that rebate of Rs. 96,35,588/- was fraudulently availed by the said two persons in the name of the said non-existent unit is admitted and established beyond doubt and the law itself provides that levy and collection of duty are two different concepts. The former, i.e., levy arises at initial s....
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....ecision in the case of this very respondent assessee. 3. It further emerges from the record that the Tribunal found that the Commissioner had confirmed the demand against the respondents and others jointly and severally. That was the reason why the Tribunal had remanded the matter back to the Commissioner. It is pointed out candidly by the learned Counsel for the appellant that in such group of matters identical question has been decided by this Court in Tax Appeal No. 1920 of 2010 and allied matters in the following manner :- "We have perused the orders on record with the assistance of learned Counsel for the appellant. It appears that for alleged irregularly claimed rebate, proceedings were instituted for recovery of interest and ....
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.... adjudicating officer by passing following order : "2. We have considered the submissions. In view of the fact that this Tribunal has already remanded the matter on the same issue and appeal filed in the same order, this matter also required to be remanded. We also find that the request made by the learned advocate regarding supply of documents is reasonable. Accordingly, we remand the matter to original adjudicating authority to decide the liability for rebate and penalty separately in respect of different individuals and also supply the relied upon documents before passing the order. Further, the appellants shall be given proper opportunity to present their case before the final decision is taken." Before us learned Counsel for t....