https://www.taxtmi.com/caselaws?id=394286 Penalty could not be revived in remand proceedings where the earlier adjudication order had dropped the penalty proposal and that order had attained finality without challenge. The adjudicating authority was bound by the concluded position and could not impose penalty again merely because the matter was reconsidered in relation to the main noticee. The penalty order was therefore unsustainable, and the penalty imposed on the appellants was annulled with consequential relief. en-us Wed, 12 Feb 2020 00:00:00 +0530 Wed, 08 Apr 2020 10:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394286 Penalty could not be revived in remand proceedings where the earlier adjudication order had dropped the penalty proposal and that order had attained finality without challenge. The adjudicating authority was bound by the concluded position and could not impose penalty again merely because the matter was reconsidered in relation to the main noticee. The penalty order was therefore unsustainable, and the penalty imposed on the appellants was annulled with consequential relief. Case-Laws Central Excise Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394286