2011 (1) TMI 390

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....he Respondent. ORDER 1. This is an appeal against the order of the Commissioner No. 03/2010 ST(R), dated 30-6-2010 by which the order of the original authority dated 29-12-2008 was revised under section 84 of the Finance Act, 1994 by enhancing the penalty imposed under section 78 from Rs. 1,42,550 to Rs. 1,95,328. 2. Heard both sides. 3. Relevant facts in brief are as follows :-- &n....

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....Commissioner that the very same order of the original authority imposing penalties under sections 76 and 78 was in challenge before the Commissioner (Appeals). The Commissioner has issued the impugned order on 30-6-2010, after the passing of the order on party's appeal by the Commissioner (Appeals) on 31-5-2010. 4. Learned Advocate for the appellant submits that the appellant challenged both th....