2018 (11) TMI 1400

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....Shri Gopa Kumar, Jt. Commissioner(AR) For the Respondent ORDER Per: S.S GARG The Revenue has filed the present miscellaneous application seeking rectification of mistake in the Final Order No.20056/2016 dt. 11/01/2016 passed by this Tribunal whereby the Tribunal has held that the penalty imposed on the appellant is not sustainable and set aside the penalty imposed on the appellant. Aggrieved by....

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....ms, Mangalore. 2. Heard both the sides and perused records. 3. Learned AR for the Revenue submitted that the Final Order dt. 11/01/2016 passed by the Tribunal needs to be recalled because the Tribunal has not considered the various grounds raised by the Revenue while disposing of the said case. He further submitted that the Tribunal has wrongly come to the conclusion that there is no evidence ag....

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....ore the Hon'ble High Court. He further submitted that in the garb of this application, Revenue wants the entire case to be decided again on merits. 5. After considering the submissions of both sides and perusal of the material on record, we find that the Tribunal vide order dt. 11/01/2016 has allowed the appeal of the appellant/assessee by passing a detailed order. Further the learned AR coul....