https://www.taxtmi.com/caselaws?id=91873 The Tribunal held that the adjudicating authority cannot restrict itself in de novo proceedings based on earlier observations and directed not to impose any penalty on the appellant. It emphasized that the redemption fine cannot be converted into a penalty since no personal penalty was initially imposed. Regarding penalties under Section 112(a) for goods, the Tribunal ruled in favor of the appellant, stating that favorable directions from the original proceedings should not be altered in cases of remand. The Tribunal rejected the Reference Application, affirming the settled legal position on the matter. en-us Fri, 25 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91873 The Tribunal held that the adjudicating authority cannot restrict itself in de novo proceedings based on earlier observations and directed not to impose any penalty on the appellant. It emphasized that the redemption fine cannot be converted into a penalty since no personal penalty was initially imposed. Regarding penalties under Section 112(a) for goods, the Tribunal ruled in favor of the appellant, stating that favorable directions from the original proceedings should not be altered in cases of remand. The Tribunal rejected the Reference Application, affirming the settled legal position on the matter. Case-Laws Customs Fri, 25 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91873