Remand of penalty matter without pre-deposit, where similarly placed appellants had already received fresh adjudication.

The penalty order was set aside because the appellant was similarly situated to other assessees covered by a common order where penalty matters had already been remanded without insisting on pre-deposit. To maintain consistency and ensure a reasonable opportunity to present its case, the matter was sent back to the original authority for fresh decision without any pre-deposit requirement.

---

---

Issues: Whether the impugned order sustaining the penalty calls for interference and remand for fresh decision without insisting on pre-deposit.

Analysis: The appellant was similarly situated to other appellants covered by the common order, in whose cases the matters concerning penalty alone had already been remanded to the original authority without any requirement of pre-deposit. In view of the same approach, and to afford the appellant a reasonable opportunity to present its case, the impugned order was set aside.

Conclusion: The matter was remanded to the original authority for fresh decision after granting reasonable opportunity to the appellant, without any requirement of pre-deposit.

---