https://www.taxtmi.com/caselaws?id=164674 An order setting aside a penalty and remanding the matter can still be prejudicial to the Revenue and is therefore revisable, so interference with the remand order was upheld. Denial of cross-examination did not vitiate the penalty proceedings because the levy rested on seized business records found in the assessee's presence, not on the truck driver's statement; the natural justice objection failed for want of prejudice. The penalty was, however, held excessive on the facts and was reduced by half on equitable considerations, while the restored penalty orders were otherwise maintained with modification. en-us Wed, 25 Mar 2009 00:00:00 +0530 Wed, 12 Nov 2014 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164674 An order setting aside a penalty and remanding the matter can still be prejudicial to the Revenue and is therefore revisable, so interference with the remand order was upheld. Denial of cross-examination did not vitiate the penalty proceedings because the levy rested on seized business records found in the assessee's presence, not on the truck driver's statement; the natural justice objection failed for want of prejudice. The penalty was, however, held excessive on the facts and was reduced by half on equitable considerations, while the restored penalty orders were otherwise maintained with modification. Case-Laws VAT and Sales Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164674