https://www.taxtmi.com/caselaws?id=153640 A demand of duty arising from finalisation of price lists and RT-12 assessments could not be sustained without clear findings on limitation and on the objection to enlargement of the show cause notice by corrigendum; the matter was remanded for fresh adjudication on those points. Personal penalties on company officers under Rule 209A of the Central Excise Rules, 1944 were held unwarranted where the dispute concerned duty assessment rather than penal conduct, and those penalties were set aside. The note emphasises that adjudicating authorities must address jurisdictional and procedural objections before confirming duty demands or consequential appropriation of refund amounts. 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 A demand of duty arising from finalisation of price lists and RT-12 assessments could not be sustained without clear findings on limitation and on the objection to enlargement of the show cause notice by corrigendum; the matter was remanded for fresh adjudication on those points. Personal penalties on company officers under Rule 209A of the Central Excise Rules, 1944 were held unwarranted where the dispute concerned duty assessment rather than penal conduct, and those penalties were set aside. The note emphasises that adjudicating authorities must address jurisdictional and procedural objections before confirming duty demands or consequential appropriation of refund amounts. Case-Laws Central Excise Tue, 15 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153640