Section 11AC penalty challenge barred after remand when the grievance was not pressed before the Tribunal.

A challenge to penalty under Section 11AC of the Central Excise Act, 1944 could not be reopened in the later round because the earlier remand order showed that the grievance against the penalty had not been pressed before the Tribunal. The appellant was therefore bound by that remand order, and the contention that the earlier order had impliedly set aside the penalty was rejected. Any objection to the remand order itself could only have been pursued by seeking rectification of mistake. The challenge to the Section 11AC penalty was accordingly rejected, and the penalty was upheld.

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Issues: Whether the challenge to the penalty under Section 11AC of the Central Excise Act, 1944 could be entertained after the earlier remand order, and whether the penalty survived the remand.

Analysis: The remand order in the earlier round showed that the grievance against the Section 11AC penalty had not been pressed before the Tribunal. On that basis, the appellant was bound by the remand order and could not reopen the same challenge in the subsequent round. The contention that the earlier order had impliedly set aside the Section 11AC penalty was not accepted, and any grievance against the remand order itself could only have been pursued by seeking rectification of mistake.

Conclusion: The challenge to the Section 11AC penalty was rejected and the penalty was upheld.

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