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2018 (1) TMI 1050 - AT - Central ExciseWhether the duty liability has been reworked out in the denovo proceedings in proper compliance with the directions laid down by the Tribunal in its earlier final order dated 20.9.2007? - Held that: - With such remand directions before him, it was incumbent on the authority adjudicating denovo, to have analyzed the matter afresh to satisfy himself whether there was cogent findings based on irresistible evidence concerning the allegation that the assessee had clandestinely manufactured and removed excisable goods. We are unable to find any attempt in this direction in the entire impugned order. In our view, the denovo adjudication order is nothing but a rehash of the earlier one which was set aside by the Tribunal - Without any further cogent or reasoned discussion thereafter, the adjudicating authority has proceeded to confirm the very same amount of ₹ 15,88,954/- on the appellant without any justification. When the Tribunal had vacated the penalty and which decision became final since not appealed by the Revenue, we are at a loss to fathom how and why the Commissioner in his denovo proceedings has once against foisted even a higher quantum of penalty under different provisions. Not only that, he has also sought to demand interest which was not demanded in the earlier adjudication order. The adjudicating authority has not complied with the directions given in the earlier order of the Tribunal dated 20.9.2007 and has not brought forth findings based on irresistible evidence to uphold allegations of clandestine manufacture and removal - appeal allowed.
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