2010 (7) TMI 232

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.... 1. After hearing both sides for a while on the stay petition, the pre-deposit as per the impugned order is waived and appeal itself taken up for final disposal. 2. The original authority denied the credit of Rs. 3,19,302 and order recovery of the same along with interest and imposed equal amount as penalty. Commissioner (Appeals) has partly allowed the appeal and confirmed demand to the tune of....

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....t the break up on insurances as relating to different aspects are being brought before the Tribunal for the first time and matter has not been considered by the authorities below. 5. In the facts and circumstances of the case and in the interest of justice, the order of the Commissioner (Appeals) insofar as the same relate to denial of credit amounting to Rs. 1,98,675 and imposition of equal amou....