https://www.taxtmi.com/caselaws?id=797982 Penalty imposed in the assessee's capacity as partner of one entity had attained finality. A distinct penalty arising from the assessee's position as majority shareholder of the holding company of another entity was not covered by the existing remand direction, although that entity's matters had been sent for fresh consideration. The separate shareholder-related penalty is remitted to the adjudicating authority for de novo consideration together with the remanded matters of the relevant entity and connected entities. en-us Thu, 27 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797982 Penalty imposed in the assessee's capacity as partner of one entity had attained finality. A distinct penalty arising from the assessee's position as majority shareholder of the holding company of another entity was not covered by the existing remand direction, although that entity's matters had been sent for fresh consideration. The separate shareholder-related penalty is remitted to the adjudicating authority for de novo consideration together with the remanded matters of the relevant entity and connected entities. Case-Laws Central Excise Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797982