https://www.taxtmi.com/caselaws?id=241146 Classification of television-related goods had to be reconsidered because the Supreme Court had already held, on the assessee's own facts, that television receivers assembled, tested as complete, and then disassembled for clearance were to be treated as complete television sets for excise purposes. The Tribunal noted that duty rate, notification benefit, and penalty under Section 11AC had not been fully examined, so those connected issues also required fresh adjudication. The matters were remanded to the Commissioner for a fresh decision in accordance with the law declared by the Supreme Court, with liberty to raise all permissible issues. en-us Wed, 07 Aug 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241146 Classification of television-related goods had to be reconsidered because the Supreme Court had already held, on the assessee's own facts, that television receivers assembled, tested as complete, and then disassembled for clearance were to be treated as complete television sets for excise purposes. The Tribunal noted that duty rate, notification benefit, and penalty under Section 11AC had not been fully examined, so those connected issues also required fresh adjudication. The matters were remanded to the Commissioner for a fresh decision in accordance with the law declared by the Supreme Court, with liberty to raise all permissible issues. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241146