2015 (4) TMI 1079

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....ate ORDER PER ASHOK JINDAL: Revenue is in appeal against the impugned order wherein Ld. Commissioner (A) has dropped the penalty against the respondent. 2. The facts of the case are that the respondent is a second stage dealer who procured goods from one M/s. All India Metal Traders, first stage dealer who procured the goods from M/s. Satya Metals located in Jammu and cleared the goods to M/s....

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....lty was imposed on the respondent which was challenged before the Ld. Commissioner (A) to hold that as proceedings against M/s. Satya Metal, Jammu has not attained finality, therefore, penalty was not required to be imposed on the respondent. Consequently, penalty imposed on the respondent was set aside. Against the said order Revenue is in appeal before me. 3. The Ld. AR submits that the Ld. Com....