2010 (7) TMI 242

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.... 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 Rs. 1,98,675 along with interest and upheld the penalty of equal amount.   3....

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....ng 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 amount of penalty is set aside and the matter is remanded to the o....