https://www.taxtmi.com/caselaws?id=210662 The Tribunal upheld duty liability on the main appellant for clandestine removal of excisable goods, amounting to Rs. 73,37,395. The appellant was granted the benefit of discharging duty based on cum-duty price and directed to pay 25% of the recalculated duty amount within 30 days. The Tribunal found the remand of penalties on other parties by the Commissioner (Appeals) to be incorrect due to limitations on remand power, emphasizing the need for the adjudicating authority to decide on penalties following principles of natural justice. en-us Wed, 12 Oct 2011 00:00:00 +0530 Wed, 04 Apr 2012 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210662 The Tribunal upheld duty liability on the main appellant for clandestine removal of excisable goods, amounting to Rs. 73,37,395. The appellant was granted the benefit of discharging duty based on cum-duty price and directed to pay 25% of the recalculated duty amount within 30 days. The Tribunal found the remand of penalties on other parties by the Commissioner (Appeals) to be incorrect due to limitations on remand power, emphasizing the need for the adjudicating authority to decide on penalties following principles of natural justice. Case-Laws Central Excise Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210662