https://www.taxtmi.com/caselaws?id=112463 The Tribunal remanded the case to the Commissioner for a decision on the manufacturer of the barge "AF-BP-ROSE" and a fresh consideration of the penalty aspect. Despite upholding duty liability on the barge, the Tribunal emphasized the need to determine the manufacturer for duty payment. The case was disposed of with directions for the Commissioner to resolve the outstanding issues regarding liability determination and penalty reassessment. en-us Mon, 23 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 11:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112463 The Tribunal remanded the case to the Commissioner for a decision on the manufacturer of the barge "AF-BP-ROSE" and a fresh consideration of the penalty aspect. Despite upholding duty liability on the barge, the Tribunal emphasized the need to determine the manufacturer for duty payment. The case was disposed of with directions for the Commissioner to resolve the outstanding issues regarding liability determination and penalty reassessment. Case-Laws Central Excise Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112463