2011 (12) TMI 537

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.... the Respondent : Shri Parmod Kumar, SDR JUDGEMENT Heard both sides. Both sides are aggrieved by the impugned Order-in-Appeal passed by the lower appellate authority as is evidenced from the fact that separate appeals have been filed by the appellant-assessee and the Revenue.  The case of the Revenue is that the lower appellate authority has unjustly dropped the demand to an extent of R....

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....low have not given an option to the appellant-assessee for paying reduced the penalty in terms of Honble Delhi High Courts decision in the case of K.P.Pouches (supra), the order-in-appeal is set aside and the matter is remanded to the lower appellate authority for fresh decision after giving an opportunity of hearing to both sides and after taking into account the cited case law.  Both the ....