https://www.taxtmi.com/caselaws?id=97973 The Commissioner complied with the remand because the Larger Bench had expressly confined reconsideration to the penalty issue under Section 11AC of the Central Excise Act, 1944. The Tribunal found that the remand covered only that limited question, so addressing penalty alone was within the scope of the directions and did not amount to non-compliance. It further held that it could not review the Larger Bench order itself; any challenge to that order had to be pursued before an appropriate higher forum or by seeking rectification before the Larger Bench. The challenge to the penalty order therefore failed. en-us Wed, 25 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97973 The Commissioner complied with the remand because the Larger Bench had expressly confined reconsideration to the penalty issue under Section 11AC of the Central Excise Act, 1944. The Tribunal found that the remand covered only that limited question, so addressing penalty alone was within the scope of the directions and did not amount to non-compliance. It further held that it could not review the Larger Bench order itself; any challenge to that order had to be pursued before an appropriate higher forum or by seeking rectification before the Larger Bench. The challenge to the penalty order therefore failed. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97973