2013 (7) TMI 753

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....ent: Shri Ankit Jain, Advocate JUDGEMENT Per Ms. Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeal) vide which he has set aside penalty of Rs. 1,09,953/- imposed upon the Respondent, Revenue has filed the present appeal. I have heard Shri B.B. Sharma learned AR appearing for the Revenue and Shri Ankit Jain learned Advocate appearing for the Respondents. 2. A....

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....y, the same was deposited by the appellant immediately. 3. On the above basis, the proceedings were initiated against the Respondent for confirmation of the duty deposited by them as also for imposition of penalty. Original adjudicating authority imposed penalty upon the respondent. On appeal against the same, Commissioner (Appeals) set aside the same by observing that this was not a case of de....