https://www.taxtmi.com/caselaws?id=271220 A limitation plea not pressed in the earlier round and not raised before the adjudicating authority in remand cannot be entertained afresh in subsequent proceedings, especially where the remand was confined to issues already under consideration; the plea was therefore rejected. Penalty under the Central Excise Rules was examined on a proportional basis and found excessive on the facts, so interference was warranted and the penalty was reduced from Rs. 10 lakh to Rs. 10,000. en-us Thu, 17 Dec 2015 00:00:00 +0530 Wed, 19 Oct 2016 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271220 A limitation plea not pressed in the earlier round and not raised before the adjudicating authority in remand cannot be entertained afresh in subsequent proceedings, especially where the remand was confined to issues already under consideration; the plea was therefore rejected. Penalty under the Central Excise Rules was examined on a proportional basis and found excessive on the facts, so interference was warranted and the penalty was reduced from Rs. 10 lakh to Rs. 10,000. Case-Laws Central Excise Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271220