2002 (12) TMI 79

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..... ppellate Tribunal, South Zonal Bench at Madras in Appeal No. E/801/1999. 2. The Tribunal by the impugned judgment and order confirmed duty demand except on the four matters which were required to be re-adjudicated on invocation of larger period. The Tribunal also confirmed penalty imposed under Rule 173Q and for the imposition of mandatory penalty under Section 11AC, matter was remanded to Commi .....

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..... nuary, 1998 and voluntarily disclosed the said mistake and stated that the Company was prepared to pay the entire amount even though it was partly barred by limitation. He, however, submitted that this was an inadvertent mistake committed by some officers of the Company which was paying more than Rs. 28 crores of excise duty during the period in question, as against the so-called non-payment of ex .....

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..... e just and proper that instead of deciding the questions raised in this appeal, same be decided by the Commissioner afresh in accordance with law after considering all the relevant facts. Liberty to produce additional documents to both the parties. However, it is clarified that with regard to the payment of the excise duty, learned Senior Counsel for the appellant has not raised any contention bec .....

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