https://www.taxtmi.com/caselaws?id=368300 The High Court set aside the Tribunal's remand order directing the Adjudicating authority to review its findings without new evidence. The Court upheld the duty demand based on incriminating evidence, not solely on retracted statements. The penalty imposed on the Vice President was upheld as it was linked to the confirmed duty demand. The Assessee's appeal was partially allowed, restoring the Revenue's appeal for a decision on merits and dismissing appeals related to the penalty. en-us Thu, 09 Aug 2018 00:00:00 +0530 Sat, 06 Oct 2018 07:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368300 The High Court set aside the Tribunal's remand order directing the Adjudicating authority to review its findings without new evidence. The Court upheld the duty demand based on incriminating evidence, not solely on retracted statements. The penalty imposed on the Vice President was upheld as it was linked to the confirmed duty demand. The Assessee's appeal was partially allowed, restoring the Revenue's appeal for a decision on merits and dismissing appeals related to the penalty. Case-Laws Central Excise Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368300