https://www.taxtmi.com/caselaws?id=451012 An adjudicating authority in de novo proceedings cannot revive a duty demand or penalties after an earlier appellate order has finally set aside the demand on limitation and confined the remand to a separate issue of manufacture. The earlier finding that there was no suppression with intent to evade duty had attained finality, so the demand stood extinguished beyond the limited remand. The authority was therefore bound to examine only whether insulating pressure vessels amounted to manufacture, and could not travel beyond that scope. The demand and penalties were accordingly unsustainable and were set aside. en-us Tue, 12 Mar 2024 00:00:00 +0530 Tue, 19 Mar 2024 08:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451012 An adjudicating authority in de novo proceedings cannot revive a duty demand or penalties after an earlier appellate order has finally set aside the demand on limitation and confined the remand to a separate issue of manufacture. The earlier finding that there was no suppression with intent to evade duty had attained finality, so the demand stood extinguished beyond the limited remand. The authority was therefore bound to examine only whether insulating pressure vessels amounted to manufacture, and could not travel beyond that scope. The demand and penalties were accordingly unsustainable and were set aside. Case-Laws Central Excise Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451012