https://www.taxtmi.com/caselaws?id=346100 The Tribunal remanded the case to the adjudicating authority for a fresh assessment to determine the correct duty liability based on the nature of the vehicles. The demand of duty, penalty, and interest was found invalid, and a new assessment was ordered after verifying the vehicles' nature. The Tribunal allowed the appellant to raise the classification issue for proper assessment and overturned the personal penalty imposed on the proprietor based on established legal principles. Other issues were left open for further consideration. en-us Fri, 07 Jul 2017 00:00:00 +0530 Tue, 22 Aug 2017 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346100 The Tribunal remanded the case to the adjudicating authority for a fresh assessment to determine the correct duty liability based on the nature of the vehicles. The demand of duty, penalty, and interest was found invalid, and a new assessment was ordered after verifying the vehicles' nature. The Tribunal allowed the appellant to raise the classification issue for proper assessment and overturned the personal penalty imposed on the proprietor based on established legal principles. Other issues were left open for further consideration. Case-Laws Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346100