https://www.taxtmi.com/caselaws?id=4690 Under Section 35(C)(1) of the Central Excise Act, the Tribunal was not found to have gone beyond the subject matter of the appeal when it quashed the duty demand and penalty. The Commissioner had partly accepted the assessee's abatement claim, confirmed recovery of a smaller amount, and imposed an equal penalty. Since the assessee had appealed against that order, the Tribunal's consideration of the disputed demand and penalty was held to be within scope, and the Revenue's objection that the Tribunal had decided an unrelated issue was rejected. en-us Mon, 07 Aug 2006 00:00:00 +0530 Wed, 23 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4690 Under Section 35(C)(1) of the Central Excise Act, the Tribunal was not found to have gone beyond the subject matter of the appeal when it quashed the duty demand and penalty. The Commissioner had partly accepted the assessee's abatement claim, confirmed recovery of a smaller amount, and imposed an equal penalty. Since the assessee had appealed against that order, the Tribunal's consideration of the disputed demand and penalty was held to be within scope, and the Revenue's objection that the Tribunal had decided an unrelated issue was rejected. Case-Laws Central Excise Mon, 07 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4690