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<h1>High Court Remands Excise Appeals for Penalty Reassessment</h1> <h3>M/s Anuj Enterprises Versus Commissioner of Central Excise </h3> M/s Anuj Enterprises Versus Commissioner of Central Excise - TMI The High Court disposed of multiple appeals related to Central Excise Act, 1944 stating that the questions of law were identical. The appellant's case was covered by a previous court order, and the appeals were disposed of without notice, remanding the matter to the Tribunal for penalty reassessment. Appellants were directed to appear before the Tribunal for further proceedings.