2017 (6) TMI 1248

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....MADHU MOHAN DAMODHAR, MEMBER (TECHNICAL) C.H. Venkateswara Rao, Advocate for the Appellant. Shri P.S. Reddy, Asst. Commissioner (AR) for the Respondent. ORDER [Order per: M.V. RAVINDRAN] These two appeals are directed against Orders-in-Appeal No. No. 48-2012 dated 06/08/2012 and No. 27-2010 dated 16/11/2010. Appeal No.ST/443/2011 by assessee. 2.1. After hearing both sides, we ....

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....settled by retrospective amendments and also various decisions of the apex court, the penalty imposed under the category of GTA is set aside.   2.3. The appeal of assessee is disposed of as indicated above. Appeal No.ST/3093/2012 by Department 3.1. As regards the Department s appeal, we find that the issue involved is that the first appellate authority has held a view that for the ac....