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2012 (1) TMI 323 - HC - Central ExciseValidity of remand order - demand of duty jointly upon the offenders and direction 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 - fraudulent availment of rebate - Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in remanding case of the respondent back to the adjudicating Commissioner to arrive at finding of liability of individuals as regards the duty is concerned? Held that:- The Tribunal after detailed consideration of the submission had remanded the matter to the original adjudicating authority following its own earlier decision in the case of this very respondent assessee - 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. There is no illegality in remand orders - appeal dismissed - decided against Revenue.
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