2008 (9) TMI 774

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.... Sharma, JDR, for the Respondent. [Order]. -   Heard both sides. 2. Since the appeal itself can be heard and disposed off today, I waive the requirement of pre-deposit. This case has had a chequered history. This appeal involves case of a single invoice under which the inputs were brought from the supplier in Pune to the appellants' Kolkata Head office from where the invoices we....

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.... aside the order of the Original Authority allowing the credit and has confirmed the earlier order of the original authority inclusive of penalty which had already come up to the Tribunal. Such action on the part of the Lower Appellate Authority cannot be approved nor the appellants can be visited with a penalty which was earlier set aside and Department had not appealed against it. 3. As ....