https://www.taxtmi.com/caselaws?id=214078 Pre-deposit of penalty was waived because the duty demand had already been remanded for fresh re-quantification, and the penalty could not be sustained before the duty liability was re-determined. The Tribunal kept the issues on the applicability of Section 4A of the Central Excise Act, 1944 and the relevant packaged commodities rules open for consideration by the original adjudicating authority on remand. The appellants were left free to raise all legal contentions on duty liability and penalty before that authority, and the appeals and stay petitions were disposed of accordingly. en-us Tue, 08 May 2012 00:00:00 +0530 Tue, 05 Jun 2012 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214078 Pre-deposit of penalty was waived because the duty demand had already been remanded for fresh re-quantification, and the penalty could not be sustained before the duty liability was re-determined. The Tribunal kept the issues on the applicability of Section 4A of the Central Excise Act, 1944 and the relevant packaged commodities rules open for consideration by the original adjudicating authority on remand. The appellants were left free to raise all legal contentions on duty liability and penalty before that authority, and the appeals and stay petitions were disposed of accordingly. Case-Laws Central Excise Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214078