2002 (12) TMI 392

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....pondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are absent in spite of today's notice of hearing having been sent to them well in advance. Neither is there any request for adjournment. However, they have filed a written submission to be taken into consideration. 2. We have heard Shri A.K. Mondal, ld. SDR appearing for the Revenue and have gone through the impugned....

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....es were adjudicated by the Commissioner vide his earlier order against which the appellants preferred an appeal before the Tribunal. It is seen that such appeals were disposed of by this Bench vide its Order No. A-1120-1122/Kol/2002 dated 28-10-2002 wherein the appeals were allowed with consequential relief to the appellants. It was observed in para 4 of the said order as under :- "4. Afte....

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....aking debit entries at the end of the week, was extended to the appellants, the invoices in question were not debited by the time when they were cancelled and as such, intimation was not required to be given. The appellants have admitted filed the lists of cancelled invoices with the RG-12 returns. In these circumstances, there is no justification for imposition of penalty upon the appellants here....