https://www.taxtmi.com/caselaws?id=767797 The Tribunal allowed the consideration of additional grounds, set aside the penalty under Section 11AC(1)(a) of the Central Excise Act, 1944, and the demand under Rule 12(5) of the Central Excise Rules, 2017, due to the appellant's reliance on a stay order. The demand for Basic Excise Duty (BED) and National Calamity Contingent Duty (NCCD) was also set aside, with the matter remanded to the adjudicating authority for reconsideration. The authority was instructed to issue a new order within three months, taking into account all issues and grounds presented by the appellant. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767797 The Tribunal allowed the consideration of additional grounds, set aside the penalty under Section 11AC(1)(a) of the Central Excise Act, 1944, and the demand under Rule 12(5) of the Central Excise Rules, 2017, due to the appellant's reliance on a stay order. The demand for Basic Excise Duty (BED) and National Calamity Contingent Duty (NCCD) was also set aside, with the matter remanded to the adjudicating authority for reconsideration. The authority was instructed to issue a new order within three months, taking into account all issues and grounds presented by the appellant. Case-Laws Central Excise Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767797