https://www.taxtmi.com/caselaws?id=347395 Penalty under Central Excise law was unsustainable where the remand from the higher court was confined to limitation and valuation, and the adjudicating authority nonetheless imposed penalty without a proper basis in the remand directions. The record showed that the relevant facts were already within departmental knowledge, and no deliberate suppression was established for penal action. On the accepted facts, the absence of a requirement to enter moulding powder in RG-1 also weakened the penalty case. As the extended period of limitation was not upheld, the penalty was set aside, while the duty and interest demand was maintained. en-us Fri, 01 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347395 Penalty under Central Excise law was unsustainable where the remand from the higher court was confined to limitation and valuation, and the adjudicating authority nonetheless imposed penalty without a proper basis in the remand directions. The record showed that the relevant facts were already within departmental knowledge, and no deliberate suppression was established for penal action. On the accepted facts, the absence of a requirement to enter moulding powder in RG-1 also weakened the penalty case. As the extended period of limitation was not upheld, the penalty was set aside, while the duty and interest demand was maintained. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347395