ORDER
S.S. Sekhon, Member (T)
1. After hearing both sides and on finding that duty demand have been directed on two persons without arriving at the specific charges on whom the determination is to be effected and liability should rest. Since duty is leviable on “a person” who manufactures excisable goods and the word is used in singular and not plural; the liability is required to be re-determined. We cannot uphold the finding arrived in para 15 of the impugned order to the effect –
“15. In view of the above findings I hold that M/s. Bhagyalaxmi Processors Industries and M/s. Famous Textile Packers are jointly and severally liable to pay the duty of Rs. 5,46,12,662/- under Section 11A….”
2. The order is therefore set aside and the appeal allowed as remand with directions to re-hear the appellants and re-determine, all issues kept open.
3. Appeals allowed as remand.
(Pronounced in Court)