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2013 (12) TMI 1233 - AT - Central ExciseClandestine removal of final product from two different units – Joint liability - Held that:- Individual duty liability is to be segregated separately against each different individual and common order in respect of different assessees confirming joint demands cannot be upheld – Following Sree Aravindh Steels Ltd. v. CCE, Trichy [2007 (3) TMI 133 - CESTAT, CHENNAI] - duty should not be demanded from two different person in respect of same goods – demand directed against two persons without arriving at specific charges on whom determination is to be effected and liability should rest, cannot be upheld. The matter do not relate to the lifting of veil about which there could be no doubt - it is a case of clandestine removal against two different manufacturing units - M/s. Rimjhim Ispat Ltd. was manufacturing ingots/billets which according to the Revenue was being clandestinely transferred to Juhi Alloys Ltd. who were manufacturing flats clandestinely and further clearing clandestinely to various flat and rod manufacturers - Based upon the evidence, it is for the Revenue to confirm the demands in respect of billets against M/s. Rimjhim Ispat Ltd. and in respect of flats against Juhi Alloys Ltd. - a joint demand and joint penalty cannot be confirmed against the appellants against two persons – order set aside and the matter remitted back to the adjudicating authority for fresh decision for fixing the liability of each and every individual separately – Decided in favour of Assessee.
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