https://www.taxtmi.com/caselaws?id=354314 A de novo adjudication must strictly follow remand directions and rest on fresh, cogent findings supported by reliable evidence when clandestine manufacture and removal are alleged. Repeating the earlier reasoning and relying on the same private records without independent appraisal does not satisfy that requirement. The order was also unsustainable insofar as it imposed enhanced penalty and interest without adequate justification, especially where the earlier vacation of penalty had attained finality. On these grounds, the demand, penalty and interest were set aside and consequential relief followed. en-us Thu, 04 Jan 2018 00:00:00 +0530 Tue, 13 Nov 2018 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354314 A de novo adjudication must strictly follow remand directions and rest on fresh, cogent findings supported by reliable evidence when clandestine manufacture and removal are alleged. Repeating the earlier reasoning and relying on the same private records without independent appraisal does not satisfy that requirement. The order was also unsustainable insofar as it imposed enhanced penalty and interest without adequate justification, especially where the earlier vacation of penalty had attained finality. On these grounds, the demand, penalty and interest were set aside and consequential relief followed. Case-Laws Central Excise Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354314