2008 (4) TMI 652

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.... None, for the Respondent. [Order]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. The show cause notice issued to the respondent proposing confiscation of the seized goods and imposition of personal penalty, stand set aside by the Commissioner (Appeals) by  observing as under : "5. I have carefully gone through....

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....ion or appeal stage. I find that in the instant case, the appellant had applied an application for granting immunity against the SCN pending adjudication and the competent authority has issued certificate granting immunity which contains the reference of the SCN in question. Therefore, I find the issue has been settled by the competent authority and hence no further action in the matter is require....