https://www.taxtmi.com/caselaws?id=153640 Duty demand and appropriation of a sanctioned refund require clear findings on limitation and on the validity of any enlargement of the show cause notice. Where a later notice originally concerns appropriation but is expanded by corrigendum to cover the underlying duty demand, objections to that expansion must be addressed before the demand can be sustained. The duty-related issues therefore require fresh adjudication. Personal penalties under Rule 209A of the Central Excise Rules, 1944, do not arise merely from a dispute concerning finalisation of assessment and duty liability; penalties imposed on company officers on that basis are unwarranted and must be set aside. en-us Tue, 15 Dec 2009 00:00:00 +0530 Fri, 26 Jul 2013 11:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153640 Duty demand and appropriation of a sanctioned refund require clear findings on limitation and on the validity of any enlargement of the show cause notice. Where a later notice originally concerns appropriation but is expanded by corrigendum to cover the underlying duty demand, objections to that expansion must be addressed before the demand can be sustained. The duty-related issues therefore require fresh adjudication. Personal penalties under Rule 209A of the Central Excise Rules, 1944, do not arise merely from a dispute concerning finalisation of assessment and duty liability; penalties imposed on company officers on that basis are unwarranted and must be set aside. Case-Laws Central Excise Tue, 15 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153640