Finality of Tribunal order sustained penalty where de novo proceedings were limited to duty re-quantification.

Penalty fixed in earlier Tribunal proceedings at Rs. 2,00,000 was not reopened in de novo proceedings because the earlier order had attained finality and was never challenged. The remand was limited to re-quantification of duty, so the penalty issue was already concluded and outside the scope of further interference. On that basis, the Tribunal sustained the penalty and rejected the challenge to it.

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Issues: Whether the penalty of Rs. 2,00,000 imposed in de novo proceedings was liable to be interfered with when the earlier Tribunal order reducing the penalty had attained finality and was not challenged.

Analysis: The dispute in the present appeal was confined to the penalty. The earlier Tribunal order in the first round had already reduced the penalty to Rs. 2,00,000 and had remanded the matter only for re-quantification of duty. That order was not challenged before any higher forum and had therefore attained finality. In these circumstances, the Tribunal found no basis to reopen or interfere with the penalty already upheld in the earlier round.

Conclusion: The penalty of Rs. 2,00,000 was sustained and the challenge to it failed.

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