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<h1>Tribunal dismisses Revenue's appeal against Order-in-Original, deeming it moot.</h1> The Revenue's appeal against Order-in-Original no. 102/IDG(31)COMMR(ADJ)/05-06 was dismissed by the Appellate Tribunal CESTAT MUMBAI. The Tribunal held ... Penalty levy - reliefs sought for by revenue is that the Commissioner's demand is under section 11AA whereas it should be under section 11AB - Held that:- On perusal of the said order, we find that the demand involved from the very same impugned order has been set aside by this Tribunal, therefore, the Revenue's appeal is not survive. Hence, the Revenue's appeal is dismissed as infructuous. The appeal filed by the Revenue against Order-in-Original no. 102/IDG(31)COMMR(ADJ)/05-06 was dismissed by the Appellate Tribunal CESTAT MUMBAI. The Tribunal found that the demand of &8377; 16,98,52,336/- confirmed by the Commissioner was set aside in a previous order, making the Revenue's appeal infructuous.
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