2007 (12) TMI 379

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....tant, for the Appellant. Shri J.K. Jha, SDR, for the Respondent [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides in respect of the appeal filed by the appellant-company and the appeal filed by the appellant Commissioner. 2. As regards the appeal filed by the appellant company, it is against the penalty and the interest sustained by the lower Appellate Authority....

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.... Department is aggrieved by the fact that the assessee/respondent-company has submitted Revised Industrial Production Returns nearly four years after issue of the show cause notice and the same have been accepted by the lower Appellate Authority for setting aside the demands for two financial years and reducing the quantum of duty-demand without any verification. Learned Consultant for the assesse....