https://www.taxtmi.com/caselaws?id=438051 Penalty under the Central Excise Rules could not be sustained merely because the appellant did not opt for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, when the main noticee and other co-noticees had settled their disputes. The Tribunal noted that the matter had earlier been remanded for fresh adjudication with directions to examine the record, allow cross-examination of relied-upon persons, and consider the materials on the alleged job work and exemption claim. As those remand directions were not properly followed and the issue was not adjudicated on merits, the Commissioner's re-imposition of penalty was held unsustainable, and relief was granted to the appellant. en-us Wed, 11 Jan 2023 00:00:00 +0530 Mon, 22 May 2023 08:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438051 Penalty under the Central Excise Rules could not be sustained merely because the appellant did not opt for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, when the main noticee and other co-noticees had settled their disputes. The Tribunal noted that the matter had earlier been remanded for fresh adjudication with directions to examine the record, allow cross-examination of relied-upon persons, and consider the materials on the alleged job work and exemption claim. As those remand directions were not properly followed and the issue was not adjudicated on merits, the Commissioner's re-imposition of penalty was held unsustainable, and relief was granted to the appellant. Case-Laws Central Excise Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438051