https://www.taxtmi.com/caselaws?id=352975 The show cause notice proposed penalty under Section 11AC and the connected excise rules, but the adjudicating authority's order confirmed duty without any discussion or finding on penalty. As the penalty issue had not been adjudicated at all, a fresh decision on penalty was required. The prior Tribunal finding on absence of suppression was also to be considered in the remand proceedings. The matter was therefore remanded to the adjudicating authority for a fresh adjudication limited to the penalty issue. en-us Tue, 21 Nov 2017 00:00:00 +0530 Tue, 26 Dec 2017 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352975 The show cause notice proposed penalty under Section 11AC and the connected excise rules, but the adjudicating authority's order confirmed duty without any discussion or finding on penalty. As the penalty issue had not been adjudicated at all, a fresh decision on penalty was required. The prior Tribunal finding on absence of suppression was also to be considered in the remand proceedings. The matter was therefore remanded to the adjudicating authority for a fresh adjudication limited to the penalty issue. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352975