https://www.taxtmi.com/caselaws?id=154889 The appellate authority's power to remand for fresh consideration of penalty was upheld where it did not finally decide the penalty issue but directed reconsideration by the adjudicating authority. The Tribunal found no legal infirmity in the order setting aside the penalty and remanding the matter, because the remand was limited to fresh examination of invoices issued in relation to confiscated goods with different descriptions and values. The Commissioner (Appeals) was therefore entitled to send the penalty question back for reconsideration, and the challenge to that course failed. en-us Tue, 08 Sep 2009 00:00:00 +0530 Thu, 29 Aug 2013 14:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154889 The appellate authority's power to remand for fresh consideration of penalty was upheld where it did not finally decide the penalty issue but directed reconsideration by the adjudicating authority. The Tribunal found no legal infirmity in the order setting aside the penalty and remanding the matter, because the remand was limited to fresh examination of invoices issued in relation to confiscated goods with different descriptions and values. The Commissioner (Appeals) was therefore entitled to send the penalty question back for reconsideration, and the challenge to that course failed. Case-Laws Customs Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154889