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    <title>2010 (3) TMI 443 - CESTAT, CHENNAI</title>
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    <description>A remand for quantification of tax was widened because penalty and interest could not be decided before the original authority determined the tax liability afresh. The earlier penalty determination was premature, as consequential liability depended on the fresh tax computation and the affected party had to be given adequate opportunity of hearing. The remand was therefore enlarged to cover re-examination of the tax amount payable and, if any, the resulting penalty and interest, with the departmental appeals allowed by way of remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77584</link>
      <description>A remand for quantification of tax was widened because penalty and interest could not be decided before the original authority determined the tax liability afresh. The earlier penalty determination was premature, as consequential liability depended on the fresh tax computation and the affected party had to be given adequate opportunity of hearing. The remand was therefore enlarged to cover re-examination of the tax amount payable and, if any, the resulting penalty and interest, with the departmental appeals allowed by way of remand.</description>
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