https://www.taxtmi.com/caselaws?id=128053 The judgment found that the Commissioner (Appeals) erred in remanding the case to the original authority and should have acted as the original authority post-amendment to Section 35A. It also determined that penalties cannot be imposed concurrently under Section 11AC and Rule 25. Both appeals succeeded, leading to the orders being set aside, and the matters remanded to the Commissioner (Appeals) for a fresh decision in accordance with the law. The judgment clarified the proper legal procedures for remand and penalty imposition under the Central Excise Act and Rules. en-us Fri, 10 Jul 2009 00:00:00 +0530 Tue, 26 Mar 2013 12:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128053 The judgment found that the Commissioner (Appeals) erred in remanding the case to the original authority and should have acted as the original authority post-amendment to Section 35A. It also determined that penalties cannot be imposed concurrently under Section 11AC and Rule 25. Both appeals succeeded, leading to the orders being set aside, and the matters remanded to the Commissioner (Appeals) for a fresh decision in accordance with the law. The judgment clarified the proper legal procedures for remand and penalty imposition under the Central Excise Act and Rules. Case-Laws Central Excise Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128053