https://www.taxtmi.com/caselaws?id=353011 The Tribunal invalidated the impugned order, ruling that there was no lawful authority for proposing a fresh adjudication order. It held that adjudicating the same Show Cause Notice twice against the same parties was impermissible under the Central Excise Act. The Tribunal found no authority for withdrawing the Order-in-Original and re-adjudicating the SCN. It set aside penalties and confiscation, noting that redemption fine can only be imposed if goods are available for confiscation. The Tribunal allowed all appeals with consequential relief, leaving open the questions of SSI exemption and extended limitation period for future consideration. en-us Wed, 29 Nov 2017 00:00:00 +0530 Fri, 12 Jan 2018 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353011 The Tribunal invalidated the impugned order, ruling that there was no lawful authority for proposing a fresh adjudication order. It held that adjudicating the same Show Cause Notice twice against the same parties was impermissible under the Central Excise Act. The Tribunal found no authority for withdrawing the Order-in-Original and re-adjudicating the SCN. It set aside penalties and confiscation, noting that redemption fine can only be imposed if goods are available for confiscation. The Tribunal allowed all appeals with consequential relief, leaving open the questions of SSI exemption and extended limitation period for future consideration. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353011