2014 (10) TMI 372

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....alhotra, Advocate, for the Appellant. Shri M.S. Negi, DR, for the Respondent. ORDER The present rectification of mistake application stands filed by the Revenue in respect of Final Order Nos. E/55682-55683/2013, dated 22-2-2013 vide which the appeal of M/s. Narindra Hard Board Industries Pvt. Ltd. was remanded to Commissioner (Appeals) and appeal of Shri N.N. Gupta, ex-Managing Director w....

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....he observations of Tribunal in the present Final Order, as contained in Para 4 of the order that no appeal was filed by the Revenue is incorrect. 4. We have seen the appeal filed by the Revenue before the Tribunal against earlier order as also Tribunal's Final Order Nos. 236-237/2011-Ex, dated 17-2-2011, remanding both the appeals to Commissioner (Appeals). As such, we agree with the Reven....

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.... the first round of litigation. As such, when the matter was subsequently remanded to him, he could not have imposed penalty of Rs. 10 lakh on the Managing Director. 6. The Revenue's ROM is to the effect that they had filed an appeal against the original adjudicating authority's order dropping the demand before the Commissioner (Appeals) and as such the observations of the Tribunal in Para....