2015 (10) TMI 713

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....r,Udit Chandra For the Respondent : S.P. Kesarwani, Sr. S.C.,B.K. Singh Raghuvanshi ORDER Heard Sri Udit Chandra, learned counsel for the appellant-assessee and Sri B.K. Singh Raghuvanshi, learned counsel for the department. This appeal is taken up for final disposal with the consent of the parties. Short question of law which arises in the present appeal is as to whether the order ....

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....or upsetting the findings recorded by the First Appellate Authority. The First Appellate Authority had found it just and proper to waive of the interest after recording a finding that the money had been deposited in the specific account of the Central Government and that to on day-to-day basis. We are of the considered opinion that the minimum expected from the Tribunal was to pass a reasoned o....