https://www.taxtmi.com/caselaws?id=344752 The appellate tribunal set aside the confirmation of Central Excise duty demands and penalties on two appellants engaged in Gutka manufacturing. The matter was remanded to the original authority for re-examination, specifically regarding the application of Section 11A(1A) of the Central Excise Act, 1944. The tribunal directed verification of payments and determination of the provision's applicability for deemed closure of proceedings. The Revenue's appeal against the redemption fine imposition was disposed of due to the remand. en-us Fri, 23 Jun 2017 00:00:00 +0530 Wed, 02 Aug 2017 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344752 The appellate tribunal set aside the confirmation of Central Excise duty demands and penalties on two appellants engaged in Gutka manufacturing. The matter was remanded to the original authority for re-examination, specifically regarding the application of Section 11A(1A) of the Central Excise Act, 1944. The tribunal directed verification of payments and determination of the provision's applicability for deemed closure of proceedings. The Revenue's appeal against the redemption fine imposition was disposed of due to the remand. Case-Laws Central Excise Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344752