https://www.taxtmi.com/caselaws?id=440385 The Adjudicating Authority confirmed a demand of Rs.1,27,720 against the Appellant Company for clandestinely clearing goods without duty payment. A penalty of Rs.10,000 was imposed on the Managing Director. The Commissioner (Appeals) upheld the duty demand but misunderstood the appeal, thinking it was filed by the Director individually. The Tribunal clarified the appeal was filed by the Company. The matter was remanded for proper consideration. As the penalty against the Director was already set aside, it was not further considered. The Adjudicating Authority was directed to ensure natural justice principles in resolving the issue within three months. en-us Mon, 10 Jul 2023 00:00:00 +0530 Tue, 18 Jul 2023 08:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440385 The Adjudicating Authority confirmed a demand of Rs.1,27,720 against the Appellant Company for clandestinely clearing goods without duty payment. A penalty of Rs.10,000 was imposed on the Managing Director. The Commissioner (Appeals) upheld the duty demand but misunderstood the appeal, thinking it was filed by the Director individually. The Tribunal clarified the appeal was filed by the Company. The matter was remanded for proper consideration. As the penalty against the Director was already set aside, it was not further considered. The Adjudicating Authority was directed to ensure natural justice principles in resolving the issue within three months. Case-Laws Central Excise Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440385