https://www.taxtmi.com/caselaws?id=118964 After remand for technical verification, the adjudicating authority was required to follow the Tribunal's directions and assess the expert report on annual capacity of production and the nature of the BHEL motor connection. The report indicated lower annual capacity figures than those declared and did not establish whether the motor was permanently or temporarily connected, yet the authority still confirmed duty demand and penalties without addressing those findings. The Tribunal held that such adjudication could not be sustained because it ignored the remand instructions and the technical material on record, and the demand with penalties was set aside with consequential relief. en-us Fri, 09 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 11:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118964 After remand for technical verification, the adjudicating authority was required to follow the Tribunal's directions and assess the expert report on annual capacity of production and the nature of the BHEL motor connection. The report indicated lower annual capacity figures than those declared and did not establish whether the motor was permanently or temporarily connected, yet the authority still confirmed duty demand and penalties without addressing those findings. The Tribunal held that such adjudication could not be sustained because it ignored the remand instructions and the technical material on record, and the demand with penalties was set aside with consequential relief. Case-Laws Central Excise Fri, 09 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118964