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2015 (10) TMI 119 - AT - Central ExciseDemand of duty jointly and severally - joint imposition of penalty - Held that:- In the denovo proceedings, the Commissioner must give clear findings as to whether M/s Chinar Cigarettes (P) Ltd., Bharatpur, Rajasthan is the manufacturer or M/s GTC Ltd., Mumbai is the manufacturer and the duty demand is to be confirmed only against the person who has been held to be the actual manufacturer based on the finding to whether M/s Chinar Cigarettes (P) Ltd. is an entity floated by GTC Ltd. fully controlled by them or is an independent entity. The duty demand cannot be confirmed against both M/s GTC Ltd., Mumbai and M/s Chinar Cigarettes (P) Ltd. similarly, penalty under Rule 173Q (1) would be impassable only on the person who has been held to be the actual manufacturer. Joint penalty under Rule 173Q (1) cannot be imposed both on M/s Chinar Cigarettes (P) Ltd. and M/s GTC Ltd - Commissioner before adjudication should ensure that all the relied upon documents as well as non-relied upon documents seized from the appellant and in respect of which there is the request of the appellant for supply, must be supplied and to the extent such documents cannot be supplied, the same cannot be relied upon while confirming the duty demand. - Matter remanded back - Appeal disposed of.
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