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2015 (10) TMI 121 - AT - Central ExciseDuty demand jointly and severally - Tribunal in the same appellants case vide earlier orders [2015 (9) TMI 1317 - CESTAT NEW DELHI] and [2014 (3) TMI 983 - CESTAT NEW DELHI] have held that such confirmation of demands or imposition of penalties jointly and severally are not in accordance with the law - . The duty demand being of pre-September 1996 period, the same was immune from interest liability under Section 11AB and the interest liability under Section 11AA, as the same stood during that period, would arise only on expiry of three months from the date of the adjudication order. It was, therefore, in the interest of the Department to complete the adjudication as early as possible. But surprisingly the matter was adjudicated for the first time only vide order dated 26/5/10 and this adjudication was done in such a manner that there was no option for the Tribunal but to remand this matter for denovo adjudication, as the order bearing the date of the decision as "26/5/10" was bearing the signature of the Commissioner who had retired long time back and the order had been passed without supply of documents and without hearing the appellant. The only persons to gain from such avoidable delay in adjudication of this matter are M/s GTC Industries Ltd. and M/s MP Tobacco Ltd. against whom the duty demand may be confirmed, as the interest liability under Section 11AA of the person held to be liable to pay the duty would start only on expiry of three months from the date of the adjudication order. - We hope that the Central Board of Excise & Customs (CBEC), takes these matters against M/s GTC Industries Ltd. seriously and this time, the matter is adjudicated strictly in accordance with our observations and directions in this order and an expeditiously as possible.
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