https://www.taxtmi.com/caselaws?id=205219 A limited remand confined to reconsideration of penalty could not be expanded by the Tribunal to reopen issues that had not been challenged and had already attained finality. The High Court's earlier remand, arising in the Revenue's appeal, was restricted to the penalty question in light of the Supreme Court's ruling on mens rea under Section 11AC of the Central Excise Act, 1944. By directing reconsideration of limitation, cum-duty benefit, interest under Section 11AB, and penalty under Rule 209A, the Tribunal exceeded the scope of remand. Its further remand was therefore set aside, and the matter was restored for disposal in accordance with the earlier High Court directions. en-us Thu, 21 Apr 2011 00:00:00 +0530 Tue, 23 Aug 2011 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205219 A limited remand confined to reconsideration of penalty could not be expanded by the Tribunal to reopen issues that had not been challenged and had already attained finality. The High Court's earlier remand, arising in the Revenue's appeal, was restricted to the penalty question in light of the Supreme Court's ruling on mens rea under Section 11AC of the Central Excise Act, 1944. By directing reconsideration of limitation, cum-duty benefit, interest under Section 11AB, and penalty under Rule 209A, the Tribunal exceeded the scope of remand. Its further remand was therefore set aside, and the matter was restored for disposal in accordance with the earlier High Court directions. Case-Laws Central Excise Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205219