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2014 (3) TMI 983 - AT - Central ExciseClandestine manufacure and removal of goods - Imposition of duty jointly and severally - whether demands can be confirmed jointly and severely was the subject matter of various decision of the Tribunal - Held that:- Adjudicating authority has not been able to make out his mind as to whether the duty has to be confirmed, if at all, against M/s. GTC Industries or KCL. It seems that on account of failure to come to conclusive finding as regards the evader of duty, he has found it easy to confirm the demands jointly and severely against both the parties. Apart from the imposing independent penalty of ₹ 29 crore to M/s. GTC Industries Ltd. - impugned order is required to be set aside and matter is required to be remanded for reconsideration and fresh adjudication - Decided in favour of assessee.
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