https://www.taxtmi.com/caselaws?id=124763 An appellate order was recalled because the substantive dispute over confiscation of unaccounted finished goods and the applicability of penalty under Rule 25 of the Central Excise Rules had not been adjudicated. The record showed that the adjudicating authority had not invoked Rule 25, while the earlier appellate order addressed only the quantum of penalty without deciding whether the assessee was liable to penalty at all. The incomplete consideration of the core issue justified recall, and the matter was remanded to the Commissioner (Appeals) for a fresh decision after hearing both parties. en-us Fri, 22 Aug 2008 00:00:00 +0530 Fri, 05 Oct 2012 14:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124763 An appellate order was recalled because the substantive dispute over confiscation of unaccounted finished goods and the applicability of penalty under Rule 25 of the Central Excise Rules had not been adjudicated. The record showed that the adjudicating authority had not invoked Rule 25, while the earlier appellate order addressed only the quantum of penalty without deciding whether the assessee was liable to penalty at all. The incomplete consideration of the core issue justified recall, and the matter was remanded to the Commissioner (Appeals) for a fresh decision after hearing both parties. Case-Laws Central Excise Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124763