https://www.taxtmi.com/caselaws?id=80233 Jurisdictional objections to a show cause notice and duty demand were not accepted at the appellate stage where the appellants had participated in adjudication without raising the point and the dispute involved valuation facts not fully disclosed by them. Confiscation of plant and machinery was held unsustainable because the order did not record specific reasons or show that the case fell within the rule's aggravating situations. The personal penalty was treated as excessive in light of the disclosure lapse being a mitigating factor and was reduced. The adjudication thus stood on the duty demand, but confiscation was deleted and the penalty modified. en-us Thu, 27 Jul 1989 00:00:00 +0530 Wed, 15 Jun 2011 15:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80233 Jurisdictional objections to a show cause notice and duty demand were not accepted at the appellate stage where the appellants had participated in adjudication without raising the point and the dispute involved valuation facts not fully disclosed by them. Confiscation of plant and machinery was held unsustainable because the order did not record specific reasons or show that the case fell within the rule's aggravating situations. The personal penalty was treated as excessive in light of the disclosure lapse being a mitigating factor and was reduced. The adjudication thus stood on the duty demand, but confiscation was deleted and the penalty modified. Case-Laws Central Excise Thu, 27 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80233