2018 (6) TMI 920

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.... This appeal has been filed by M/s. Blue Star Ltd. against order-in-original confirming demand of Rs. 75,45,059/- and imposes penalty of Rs. 75 lakhs on the appellant. 2. Ld. Counsel for the appellant pointed out that this is the third round of litigation and in the last order of Tribunal, the entire issue was settled and the matter was remanded only for limited purpose. The Commissioner instead ....

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....t appears on those challans and duty has still been demanded and if so, the duty amount should be reduced to t his extent in case of those challans where such an endorsement appears. As regard the penalty, since the duty needs to be requantified, the Commissioner will look into the matter afresh and impose penalty looking into the amount of the final duty being demanded. It is made clear that the ....