https://www.taxtmi.com/caselaws?id=175137 The Tribunal remands the case involving challenges to an Order-in-Appeal on penalty reduction and demand drop. Both parties express grievances, with the Revenue objecting to dropped demands and reduced penalties, while the appellant-assessee claims entitlement to a penalty reduction under Section 11AC and raises concerns about limitation issues and natural justice violations. The Tribunal sets aside the Order-in-Appeal, directing a fresh decision by the lower appellate authority, emphasizing the need for due process, including an opportunity for cross-examination and consideration of relevant case law from the Delhi High Court. en-us Fri, 16 Dec 2011 00:00:00 +0530 Fri, 17 Mar 2017 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175137 The Tribunal remands the case involving challenges to an Order-in-Appeal on penalty reduction and demand drop. Both parties express grievances, with the Revenue objecting to dropped demands and reduced penalties, while the appellant-assessee claims entitlement to a penalty reduction under Section 11AC and raises concerns about limitation issues and natural justice violations. The Tribunal sets aside the Order-in-Appeal, directing a fresh decision by the lower appellate authority, emphasizing the need for due process, including an opportunity for cross-examination and consideration of relevant case law from the Delhi High Court. Case-Laws Central Excise Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175137