https://www.taxtmi.com/caselaws?id=48475 The appeal was filed against an order by the Customs, Excise and Service Tax Appellate Tribunal, which initially set aside the penalty on a company and its Managing Director. The Tribunal found no justification for a separate penalty on the proprietor of a firm but remanded the matter for re-evaluation of the duty evasion. Despite a lack of formal notice, the Court deemed the appellant's participation voluntary. The Court upheld the Adjudicating Authority's jurisdiction post-remand, emphasizing the need to adhere to statutory procedures. The appeal was disposed of, highlighting the Authority's responsibility in determining duty evasion and penalties. en-us Mon, 18 Aug 2008 00:00:00 +0530 Wed, 04 Aug 2010 16:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48475 The appeal was filed against an order by the Customs, Excise and Service Tax Appellate Tribunal, which initially set aside the penalty on a company and its Managing Director. The Tribunal found no justification for a separate penalty on the proprietor of a firm but remanded the matter for re-evaluation of the duty evasion. Despite a lack of formal notice, the Court deemed the appellant's participation voluntary. The Court upheld the Adjudicating Authority's jurisdiction post-remand, emphasizing the need to adhere to statutory procedures. The appeal was disposed of, highlighting the Authority's responsibility in determining duty evasion and penalties. Case-Laws Central Excise Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48475