2017 (4) TMI 1276 - SCH - Central Excise

Penalty - The issue of imposition of penalty on the appellant has not been considered by the Tribunal in spite of a rectification of mistake application having been filed - matter remanded to the Tribunal for afresh consideration only of the issue of penalty levied on the appellant.

Summary

The Supreme Court remanded the matter to the Tribunal for fresh consideration of the penalty imposed on the appellant. No coercive steps should be taken to recover the penalty until the Tribunal's decision. Civil appeals are disposed of.