2011 (1) TMI 1489 - CESTAT AHMEDABAD - Central Excise

Head Note / Extract:
Recovery of amount jointly and severely on various assessees/appellants - Held that:- Tribunal in number of precedent decisions, has held that such confirmation of demand jointly and severely on various assessees/appellants, is not in accordance with law. In all such earlier matters, appeals stand remanded with direction to original adjudicating authority to decide the liability of each individual separately. Matter remanded to Commissioner for de novo adjudication - appeal allowed by way of remand.