https://www.taxtmi.com/caselaws?id=114238 The Commissioner (Appeals) was required to decide the appeal afresh on all issues, but instead treated the remand as limited to limitation alone. That approach was inconsistent with the earlier remand because extended limitation, penalty under Section 11AC, interest under Section 11AB, confiscation and the request for a Rule 57E certificate all depended on the common allegation of suppression of facts. A fresh decision on the full set of issues was therefore necessary before final determination could be made. The order was set aside and the matter remanded again for reconsideration of all issues, with the connected appeals disposed of accordingly and one appeal dismissed as infructuous. en-us Mon, 05 Jan 2004 00:00:00 +0530 Mon, 14 May 2012 10:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114238 The Commissioner (Appeals) was required to decide the appeal afresh on all issues, but instead treated the remand as limited to limitation alone. That approach was inconsistent with the earlier remand because extended limitation, penalty under Section 11AC, interest under Section 11AB, confiscation and the request for a Rule 57E certificate all depended on the common allegation of suppression of facts. A fresh decision on the full set of issues was therefore necessary before final determination could be made. The order was set aside and the matter remanded again for reconsideration of all issues, with the connected appeals disposed of accordingly and one appeal dismissed as infructuous. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114238