https://www.taxtmi.com/caselaws?id=111479 The Tribunal allowed the appeal, setting aside the order confirming a demand of Rs. 62,61,218.76 and a penalty of Rs. 1,00,000 imposed under Section 110 of the Finance Act, 2000. It held that the recovery sought by the Revenue was invalid as the demand had been set aside by the Supreme Court, emphasizing adherence to Section 11A requirements for recoveries. The Tribunal found that Section 110 does not override Section 11A mandates, ultimately concluding that the lower authorities' orders were unsustainable. en-us Wed, 25 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 16:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111479 The Tribunal allowed the appeal, setting aside the order confirming a demand of Rs. 62,61,218.76 and a penalty of Rs. 1,00,000 imposed under Section 110 of the Finance Act, 2000. It held that the recovery sought by the Revenue was invalid as the demand had been set aside by the Supreme Court, emphasizing adherence to Section 11A requirements for recoveries. The Tribunal found that Section 110 does not override Section 11A mandates, ultimately concluding that the lower authorities' orders were unsustainable. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111479