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2015 (3) TMI 375 - CESTAT NEW DELHIImposition of duty and penalty - Levy of duties and penalties on all the applicants jointly and severely - Held that:- Duties cannot be confirmed jointly and severally against more than one person and penalty cannot be imposed jointly and severely on various persons. As such, by following the decision in [2013 (12) TMI 1233 - CESTAT NEW DELHI], we set aside the impugned order and remand the matter to Joint Commissioner for fresh decision, after making up his mind as to against which assessee the duty is to be confirmed. - Matter remanded back - Decided in favour of assesse.
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