2014 (7) TMI 1129

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....Appellant. Shri S. Muthuvenkataraman, Advocate, for the Respondent. ORDER Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the adjudication order was set aside. 2. After hearing both sides, and on perusal of the records, we find that the adjudicating authority confirmed the demand of duty of Rs. 66,816/-. The learned AR for Revenue submits that the....

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....t is apparent that the Hon'ble High Court had made observation in the context of question of law formulated by the Hon'ble Court on merits of the case. The Hon'ble Madras High Court while confirming the order of the Tribunal on the levy of penalty under Section 11AC had reversed the order of the Tribunal on the question of interest as per Rule 14 read with Section 11AB of the Central Excise Act, 1....

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....which appeal need not be filed. The Hon'ble Karnataka High Court in the case of Commissioner of Income Tax, Bangalore v. Ranka & Ranka - 2012 (284) E.L.T. 185 (Kar.) held as under :- "27. In the instant case, the Instruction No. 3/11 is more beneficial than Instruction No. 2/05. If Instruction No. 3/11 is also made applicable to the pending appeals before this Court, it would grant relief ....