2011 (2) TMI 920

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.... Sharad Kumar, Advocate, Respondent Per: Shri Justice R.M.S. Khandeparkar: Heard the DR for the appellant and learned Advocate for the respondents.   2. The appeal arises from order dated 31.12.2004 passed by the Commissioner (Appeals), Chandigarh. By the impugned order, the Commissioner (Appeals) has reduced the penalty against the respondents to Rs. 5,000/- from the penalty of Rs. ....

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....and the matter was remanded to the Commissioner (Appeals) to decide the matter afresh. Being so, unless the main matter relating to the manufacturer is decided in the present case, it is too premature to decide this appeal. Besides, it may influence the decision to be arrived at by the Commissioner (Appeals) on remand, and may also lead to have two contrary decisions in relation to the same subjec....