https://www.taxtmi.com/caselaws?id=335068 A cross objection that substantively challenges confirmation of duty, penalty and interest must be examined on merits, and an appellate finding that no such challenge was filed is unsustainable when it is contrary to the record. The dispute also concerned the treatment of returned goods, scrap and reprocessed material under Rule 16 of the Central Excise Rules, 2002, including proper identification and accounting of the goods received and the scrap generated. As the cross objection had not been properly considered, the appellate order could not stand and the matter was remanded for fresh adjudication after reconsidering the objection on merits. en-us Mon, 25 Apr 2016 00:00:00 +0530 Fri, 25 Nov 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335068 A cross objection that substantively challenges confirmation of duty, penalty and interest must be examined on merits, and an appellate finding that no such challenge was filed is unsustainable when it is contrary to the record. The dispute also concerned the treatment of returned goods, scrap and reprocessed material under Rule 16 of the Central Excise Rules, 2002, including proper identification and accounting of the goods received and the scrap generated. As the cross objection had not been properly considered, the appellate order could not stand and the matter was remanded for fresh adjudication after reconsidering the objection on merits. Case-Laws Central Excise Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335068