2004 (10) TMI 527

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....he Appellant. Shri Baalu Radhakrishnan, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  By this ROM, the Respondent is aggrieved with the Final Order Nos. 246 & 247/2004, dated 23-1-2004. In this short order, the Bench comprising Hon'ble President, Justice (Smt.) K.K. Usha held that :- "Going through the relevant notification, we find that the Comm....

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....est @ 20%. Therefore finding given by the Bench holding that "the Commissioner (Appeals) was correct in demanding the interest only @20%" is not a correct order in view of the fact that the Commissioner (Appeals) has not confirmed the interest in the matter and hence the Revenue was aggrieved with the Commissioner (Appeals)'s order and had filed an appeal. Dismissal of the Revenue appeal by observ....