https://www.taxtmi.com/caselaws?id=344259 The Tribunal remanded both appeals to the adjudicating authority for further examination on the interpretation of Notification No. 23/2003-CE dated 31.03.2003 versus Notification No. 7/2003 dated 01.03.2003 CE. The Tribunal directed the appellant to demonstrate compliance with the conditions of Notification No. 23/2003 and ruled out the applicability of Notification No. 7/2003. Regarding the penalty issue, the Tribunal deferred a decision, instructing a fair hearing and examination of evidence before reaching a final conclusion on the penalty levy. en-us Fri, 05 May 2017 00:00:00 +0530 Mon, 26 Jun 2017 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344259 The Tribunal remanded both appeals to the adjudicating authority for further examination on the interpretation of Notification No. 23/2003-CE dated 31.03.2003 versus Notification No. 7/2003 dated 01.03.2003 CE. The Tribunal directed the appellant to demonstrate compliance with the conditions of Notification No. 23/2003 and ruled out the applicability of Notification No. 7/2003. Regarding the penalty issue, the Tribunal deferred a decision, instructing a fair hearing and examination of evidence before reaching a final conclusion on the penalty levy. Case-Laws Central Excise Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344259