https://www.taxtmi.com/caselaws?id=47706 When the Revenue does not challenge the Tribunal's merits-based deletion of excise duty demand, those factual findings attain finality and the demand cannot be revived. On that footing, consequential penalty also cannot survive because it depends on the existence of a valid duty liability. Applying the same reasoning to the later connected appeals, the Supreme Court found no basis to interfere and left the Tribunal's exoneration of the assessees intact. en-us Thu, 03 Aug 2006 00:00:00 +0530 Tue, 10 Jun 2014 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47706 When the Revenue does not challenge the Tribunal's merits-based deletion of excise duty demand, those factual findings attain finality and the demand cannot be revived. On that footing, consequential penalty also cannot survive because it depends on the existence of a valid duty liability. Applying the same reasoning to the later connected appeals, the Supreme Court found no basis to interfere and left the Tribunal's exoneration of the assessees intact. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47706