2015 (8) TMI 680 - SCH - Central Excise

Composite issuance of SCN to two parties - Supreme Court dismissed the appeal filed by the assessee against the decision of Delhi High court 2015 (2) TMI 609 - DELHI HIGH COURT , wherein High Court held that show cause notice was issued in a composite manner to both the parties. However, in our opinion, that ipso facto did not vitiate the proceedings. If at the stage of determination of liability or at the final stage, it was open to the Commissioner to ascribe one figure or the other, to each of the parties, that course ought to have been adopted. To that extent, the submission of the assessee/respondent that no rule or principle authorizes the apportionment of liability based upon the past figures is justified.