https://www.taxtmi.com/caselaws?id=353954 Penalty fixed in earlier Tribunal proceedings at Rs. 2,00,000 was not reopened in de novo proceedings because the earlier order had attained finality and was never challenged. The remand was limited to re-quantification of duty, so the penalty issue was already concluded and outside the scope of further interference. On that basis, the Tribunal sustained the penalty and rejected the challenge to it. en-us Wed, 22 Nov 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353954 Penalty fixed in earlier Tribunal proceedings at Rs. 2,00,000 was not reopened in de novo proceedings because the earlier order had attained finality and was never challenged. The remand was limited to re-quantification of duty, so the penalty issue was already concluded and outside the scope of further interference. On that basis, the Tribunal sustained the penalty and rejected the challenge to it. Case-Laws Central Excise Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353954