Remand on duty demand and penalty after the same issue had already been sent back for fresh consideration.

The challenge concerned whether the confirmed demand of duty, interest and penalty could be sustained. The Bench treated the issue as identical to an earlier matter already remanded by the same Bench, and followed that course. The impugned order was set aside, and the case was sent back to the adjudicating authority for fresh consideration in light of the earlier remand. As a result, the demand confirmation, interest and penalty were not finally sustained and remained open for reconsideration.

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Issues: Whether the confirmation of demand of duty, interest and penalty could be sustained, and whether the matter required remand for reconsideration.

Analysis: The issue was stated to be identical to one already decided by the same Bench, where the matter had been remanded to the adjudicating authority. Following that course, the impugned order was set aside and the matter was sent back for reconsideration in the light of the earlier remand.

Conclusion: The demand confirmation, interest and penalty were not finally sustained, and the matter was remanded to the adjudicating authority for fresh consideration.

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