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    <title>2018 (9) TMI 1353 - CESTAT ALLAHABAD</title>
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    <description>Revenue&#039;s request to enhance the penalty to 100% became infructuous after the respondent&#039;s earlier appeal succeeded and the underlying demand and penalty were set aside. With no surviving demand or penalty under the impugned order, there was no effective relief left to grant on the Revenue&#039;s challenge. The appeal was therefore rejected as infructuous.</description>
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      <description>Revenue&#039;s request to enhance the penalty to 100% became infructuous after the respondent&#039;s earlier appeal succeeded and the underlying demand and penalty were set aside. With no surviving demand or penalty under the impugned order, there was no effective relief left to grant on the Revenue&#039;s challenge. The appeal was therefore rejected as infructuous.</description>
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