2016 (4) TMI 1308

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....chandran, Member (Technical) For The Appellant : Shri Rachit Jain, Advocate For The Respondent : Shri Sanjay Jain, Authorized Representative (DR) ORDER Per. Archana Wadhwa :- Both the appeals are being disposed of by a common order as the issue involved is identical. 2. It is seen that the demand to the extent of Rs. 26,55,353/- was confirmed against the appellant for the period ....

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....e appellant as also Revenue filed appeals before Commissioner (Appeals), Revenue's appeal was for enhancement of penalty. In the same impugned order, Commissioner (Appeals) allowed the Revenue's appeal by enhancing the penalty from Rs. 100/- per day to Rs. 200/- per day but did not dispose of the assessee's appeal. The appellant is against enhancement of penalty. The said enhancement of penalty by....