https://www.taxtmi.com/caselaws?id=334173 Where a duty demand was founded on an earlier ACP order that had already been set aside and remitted for fresh determination, the consequential demand could not survive until lawful reassessment was made. The Tribunal's setting aside of the demand was upheld, and the Revenue's challenge failed. Penalty imposed under the compounded levy scheme was also unsustainable because the penalty provisions in that framework had been held ultra vires by binding Supreme Court authority. The High Court therefore upheld the Tribunal's common order in full, leaving the remand on ACP and the deletion of penalty intact. en-us Fri, 19 Aug 2016 00:00:00 +0530 Sat, 18 Feb 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334173 Where a duty demand was founded on an earlier ACP order that had already been set aside and remitted for fresh determination, the consequential demand could not survive until lawful reassessment was made. The Tribunal's setting aside of the demand was upheld, and the Revenue's challenge failed. Penalty imposed under the compounded levy scheme was also unsustainable because the penalty provisions in that framework had been held ultra vires by binding Supreme Court authority. The High Court therefore upheld the Tribunal's common order in full, leaving the remand on ACP and the deletion of penalty intact. Case-Laws Central Excise Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334173