https://www.taxtmi.com/caselaws?id=123697 The Tribunal remanded the matter to the Asst. Commissioner for reconsideration based on the re-quantified duty amount. The Asst. Commissioner reduced the duty amount by extending the benefit of cum-duty price but found no grounds to further reduce penalties. The Revenue appealed this decision, leading to the appellate authority increasing the penalty equivalent to the duty amount. However, the final judgment held that the appellate authority did not have the authority to deny the benefit or increase penalties, as the earlier order granting these benefits was not appealed against. The original order was restored in favor of the appellants. en-us Fri, 16 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 14:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123697 The Tribunal remanded the matter to the Asst. Commissioner for reconsideration based on the re-quantified duty amount. The Asst. Commissioner reduced the duty amount by extending the benefit of cum-duty price but found no grounds to further reduce penalties. The Revenue appealed this decision, leading to the appellate authority increasing the penalty equivalent to the duty amount. However, the final judgment held that the appellate authority did not have the authority to deny the benefit or increase penalties, as the earlier order granting these benefits was not appealed against. The original order was restored in favor of the appellants. Case-Laws Central Excise Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123697