Penalty after remand upheld where objection was not raised earlier and could not be reopened in later proceedings.

Penalty under Rule 209A of the Central Excise Rules was sustained after remand because the earlier remand had confined the proceedings to recomputation of duty and determination of commensurate penalty. The assessee was not permitted to reopen a penalty objection that had not been raised in the earlier round before the Tribunal, and a later challenge to the order of the co-ordinate Bench was treated as impermissible. The objection under Rule 209A was therefore rejected and the penalty upheld.

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Issues: Whether penalty under Rule 209A of the Central Excise Rules could be sustained after remand, and whether the assessee could reopen a contention that was not raised in the earlier round of litigation.

Analysis: The Tribunal noted that the earlier remand had directed recomputation of duty and determination of commensurate penalty. The assessee's present objection to penalty was held not maintainable because it had not been urged in the earlier round before the Tribunal. The attempt to challenge the order of the co-ordinate Bench in the subsequent proceedings was held impermissible.

Conclusion: The penalty was upheld and the objection under Rule 209A was rejected.

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