2011 (9) TMI 870

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....e Respondent. ORDER The Revenue is in appeal against the order of the Commissioner (Appeals) setting aside the demand together with interest confirmed against the assessees and imposition of penalty. 2. The lower appellate authority has set aside the demand and penalty on the ground that the remand order i.e., Final Order No. 996/2009, dated 7-8-2009, had not been implemented inasmuch as ....

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....incere and all out efforts and steps have been taken to secure the presence of Shri C.N. Ramesh but cross-examination was not possible in the absence of any information of whereabouts of Shri C.N. Ramesh, there was no option but to pass the same order as earlier passed, namely, by confirming the demand and imposing penalty. In the impugned order, the Commissioner has set aside the order of adjudic....