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2017 (6) TMI 532 - AT - Central ExciseScope of SCN - redemption fine - case of assessee is that the order-in-original inasmuch as it did not impose any redemption fine attained finality. The Commissioner (Appeals) had no jurisdiction to decide an issue which was not before him in the revenue's appeal - Held that: - The appeal of the revenue was only on re-quantification of duty. No issue on non-imposition of redemption fine was raised. The Commissioner (Appeals) also not passed any order on the imposition of redemption fine - in the second round of remand by the Tribunal to the Commissioner (Appeals), it was not open for the Commissioner (Appeals) to re-open the issue which attained finality in the original order - appeal allowed - decided in favor of appellant.
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