https://www.taxtmi.com/caselaws?id=341174 An appellate authority empowered to confirm, modify or annul an order may also remand the matter for fresh adjudication, and the remand was upheld where the record showed incomplete appreciation of documentary evidence on BIS-compliant manufacture and the inclusion of bought-out motors in the assessable value of pumps. On penalty, equal liability under Section 11AC is stated to depend on suppression, misstatement or mala fide intent; in the absence of those elements, equal penalty is not attracted. The commentary therefore treats the remand as valid and the Revenue's challenge as unsuccessful, while recognising that any penalty quantum may depend on the final duty determination. en-us Tue, 21 Mar 2017 00:00:00 +0530 Tue, 04 Apr 2017 09:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341174 An appellate authority empowered to confirm, modify or annul an order may also remand the matter for fresh adjudication, and the remand was upheld where the record showed incomplete appreciation of documentary evidence on BIS-compliant manufacture and the inclusion of bought-out motors in the assessable value of pumps. On penalty, equal liability under Section 11AC is stated to depend on suppression, misstatement or mala fide intent; in the absence of those elements, equal penalty is not attracted. The commentary therefore treats the remand as valid and the Revenue's challenge as unsuccessful, while recognising that any penalty quantum may depend on the final duty determination. Case-Laws Central Excise Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341174