2002 (2) TMI 1174

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. None, for the Respondent. [Order per : Gowri Shankar, Member (T)].  This appeal by the Commissioner asks for imposition of penalty on the assessee. In the order impugned in this appeal, the Commissioner has confirmed the demand for duty but not imposed penalty. 2. The appeal filed by the assessee has already been disposed of by the Tribunal while ignorant of the fact ....