https://www.taxtmi.com/caselaws?id=202256 The appeal arose from the Commissioner (Appeals) reducing the penalty imposed by the adjudicating authority against the appellants. The Commissioner upheld the reduction of penalty to Rs. 5,000 but did not interfere with the rest of the order, except setting aside the penalty against the Managing Director. The Tribunal set aside the Commissioner's order, declaring it per incuriam, and remanded the matter to the adjudicating authority for a fresh decision, allowing both parties to produce evidence. The appeal was allowed in favor of the appellants. en-us Fri, 20 Aug 2010 00:00:00 +0530 Wed, 11 May 2011 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202256 The appeal arose from the Commissioner (Appeals) reducing the penalty imposed by the adjudicating authority against the appellants. The Commissioner upheld the reduction of penalty to Rs. 5,000 but did not interfere with the rest of the order, except setting aside the penalty against the Managing Director. The Tribunal set aside the Commissioner's order, declaring it per incuriam, and remanded the matter to the adjudicating authority for a fresh decision, allowing both parties to produce evidence. The appeal was allowed in favor of the appellants. Case-Laws Service Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202256