https://www.taxtmi.com/caselaws?id=351222 The court remitted the matter back to the Tribunal, emphasizing the need for reconsideration in light of the appellant's arguments and legal precedents, directing an independent assessment free from the previous Tribunal ruling. The appellant's challenge to the Tribunal's decision, particularly on interest and penalty imposition, was considered alongside contentions regarding the marketability of seized goods and defenses presented. Despite conflicting findings, the court upheld penalty imposition under Section 11AC while setting aside the interest demand under Section 11AB, stressing the importance of proper documentation and duty compliance in the manufacturing process. en-us Thu, 14 Sep 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351222 The court remitted the matter back to the Tribunal, emphasizing the need for reconsideration in light of the appellant's arguments and legal precedents, directing an independent assessment free from the previous Tribunal ruling. The appellant's challenge to the Tribunal's decision, particularly on interest and penalty imposition, was considered alongside contentions regarding the marketability of seized goods and defenses presented. Despite conflicting findings, the court upheld penalty imposition under Section 11AC while setting aside the interest demand under Section 11AB, stressing the importance of proper documentation and duty compliance in the manufacturing process. Case-Laws Central Excise Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351222