2011 (2) TMI 987

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.... Archana Wadhwa:   The issue involved in the present appeals is as regards quantum of penalty required to be imposed under the provisions of Rule 96ZQ(5). It is seen that the Original Adjudicating Authority imposed penalty equivalent to the duty confirmed. The stay order of Dy. Commissioner was challenged by the appellant before Commissioner (Appeals) who reduced the penalty.   2. ....

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....ge to vires of Rule 96ZQ(5). However, we make it clear that the appellants would be at liberty to raise the issue, if any, before the adjudicating authorities. All the appeals are allowed by way of remand.   3. In a parallel proceeding, the Revenue also challenged the order of Commissioner (Appeals) vide which he has reduced penalty on the ground that equal amount of penalty is required to....