https://www.taxtmi.com/caselaws?id=124617 The Tribunal set aside the penalty imposed by the Commissioner (Appeals) for valuation of captive consumption materials, finding no intention to evade duty and overturning the penalty while upholding the demand for differential duty. Regarding the remand of duty quantification, the Tribunal agreed with the revenue that the remand was impermissible post-amendment to the Central Excise Act, directing the Commissioner (Appeals) to determine the duty payable by the respondent after granting a personal hearing. The appeal and cross objection were disposed of accordingly. en-us Wed, 23 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 14:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124617 The Tribunal set aside the penalty imposed by the Commissioner (Appeals) for valuation of captive consumption materials, finding no intention to evade duty and overturning the penalty while upholding the demand for differential duty. Regarding the remand of duty quantification, the Tribunal agreed with the revenue that the remand was impermissible post-amendment to the Central Excise Act, directing the Commissioner (Appeals) to determine the duty payable by the respondent after granting a personal hearing. The appeal and cross objection were disposed of accordingly. Case-Laws Central Excise Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124617