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2013 (3) TMI 256 - AT - Central ExciseFraudulent rebate of Central Excise duty demanded - joint recovery orders - Held that:- As decided in Commissioner Versus Mahesh Harlalka [2013 (3) TMI 231 - GUJARAT HIGH COURT] recovery of duty cannot be held jointly and individual duty liability is to be segregated separately against each individual. Thus the requirement of pre-deposit of impugned demands waived and the matter remanded back to the adjudicating authority for determination of individual demand and thereafter penalty accordingly.
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