https://www.taxtmi.com/caselaws?id=266533 Where a duty demand is sustained on the basis of suppression and the extended limitation period, an appellate authority cannot simultaneously record findings negating fraud or intent to evade duty for penalty purposes. The contradictory approach to the demand and penalty findings made the appellate order unsustainable. The matter was therefore remanded for fresh consideration by the Commissioner (Appeals) after giving the respondent an opportunity of hearing, and the penalty-related issues were reopened for reconsideration. en-us Thu, 01 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 10:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266533 Where a duty demand is sustained on the basis of suppression and the extended limitation period, an appellate authority cannot simultaneously record findings negating fraud or intent to evade duty for penalty purposes. The contradictory approach to the demand and penalty findings made the appellate order unsustainable. The matter was therefore remanded for fresh consideration by the Commissioner (Appeals) after giving the respondent an opportunity of hearing, and the penalty-related issues were reopened for reconsideration. Case-Laws Central Excise Thu, 01 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266533