https://www.taxtmi.com/caselaws?id=209539 The Court dismissed the appeal by the Commissioner of Central Excise and Service Tax, Large Tax Payer Unit, as the Tribunal had already addressed the duty liability issue by remanding the case for assessment. The Tribunal's decision to set aside the penalty and remit the matter back to the Original Authority was upheld, as the respondent did not dispute the duty payment liability and acted in good faith regarding the duty-free movement of oil. No substantial question of law was found, leading to the dismissal of the appeal without costs. en-us Fri, 03 Dec 2010 00:00:00 +0530 Wed, 17 Jul 2013 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209539 The Court dismissed the appeal by the Commissioner of Central Excise and Service Tax, Large Tax Payer Unit, as the Tribunal had already addressed the duty liability issue by remanding the case for assessment. The Tribunal's decision to set aside the penalty and remit the matter back to the Original Authority was upheld, as the respondent did not dispute the duty payment liability and acted in good faith regarding the duty-free movement of oil. No substantial question of law was found, leading to the dismissal of the appeal without costs. Case-Laws Central Excise Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209539