https://www.taxtmi.com/caselaws?id=365528 A remand confined the duty demand to the normal period and required the adjudicating authority to adjust amounts already paid by the assessee when re-quantifying liability. The later record showed that a certificate from the Range Superintendent was relevant to correct quantification of the 8% amount, so the matter had to be reconsidered with that material taken into account. The commentary also states that penalty could not be sustained because the earlier remand had already found no justification for penalties and the demand remained limited to the permissible period. Duty quantification was therefore sent back for fresh determination, while the penalty was set aside. en-us Wed, 18 Jul 2018 00:00:00 +0530 Mon, 20 Aug 2018 06:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365528 A remand confined the duty demand to the normal period and required the adjudicating authority to adjust amounts already paid by the assessee when re-quantifying liability. The later record showed that a certificate from the Range Superintendent was relevant to correct quantification of the 8% amount, so the matter had to be reconsidered with that material taken into account. The commentary also states that penalty could not be sustained because the earlier remand had already found no justification for penalties and the demand remained limited to the permissible period. Duty quantification was therefore sent back for fresh determination, while the penalty was set aside. Case-Laws Central Excise Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365528