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TMI Blog2011 (4) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Akil Kureshi, J. (Oral)]. - In this appeal filed by the Revenue challenging the order of CESTAT dated 6-11-2009 in Appeal No. 3252 of 2000, we had issued Notice for final disposal by our order dated 24-3-2011 making following observations : "Counsel for the Revenue submitted that the High Court had remanded the matter before the Tribunal only with respect to penalty, in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. In view of the judgment of the Apex Court in the case of Union of India v. Dharamendra Textile Processors, 2008 (231) E.L.T. 3, the matter is required to be remanded to the Tribunal for fresh consideration and decision in accordance with law. The order of the Tribunal is therefore set aside. The matter is remanded to the Tribunal for fresh consideration and decision in accordance with law. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icability to Section 11AC of Central Excise Act, 1944 properly. Further, we also find that there have been several decisions on the issue of suppression when two show cause notices have been issued. This aspect also has not been dealt with in greater detail. Therefore, both these issues are required to be considered afresh. Another contention put forth by the learned advocate was that cum duty ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e working out the duty demand. We also direct the Original Adjudicating Authority shall also consider whether option of payment of duty, interest and penalty to the extent of 25% of duty within thirty days of the adjudication order is required to be extended or not in accordance with law. Accordingly, appeals are allowed by way of remand. " 4. We find that the Tribunal committed an error in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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