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2011 (3) TMI 341 - BOMBAY HIGH COURTReducing the duty liability from Rs. 11,77,971/- to Rs. 8,50,079/- Whether the CESTAT was justified in reducing the duty liability from Rs. 11,77,971/- to Rs. 8,50,079/- on the ground that the liability cannot be increased in remand proceedings when the increased demand is already covered by the show cause notice - The argument of the Revenue that when the order-in-original dated 21-10-1997 was set aside and the matter was remanded back, the adjudicating officer was entitled to confirm the demand even in excess of Rs. 8,50,079/- cannot be accepted because, the remand was restricted to the confirmation of the duty liability amounting to Rs. 8,50,079/- Since the Revenue had not challenged the decision of the adjudicating authority dated 21-10-1997 in dropping the demand in excess of Rs. 8,50,079/-, it is not open to the Revenue to adjudicate on that amount in the remand proceedings - Decided against the revenue.
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