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2007 (12) TMI 202

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....d Shri M. Veeraiyan, Member (T) Shri Dhaval K. Shah, Advocate, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - ROM application filed by the appellant as also by the Revenue are being taken up together. 2. Appellant has pointed out that though the Order Nos. A/1944 to 2001/WZB/AHD/07 dated 31-7-2007 has disposed all the appeals f....

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....tion of penalty upon the appellants, which stands set aside by the Bench on the ground that the matter was not free from doubt and during the relevant period there was a decision by the Tribunal in favour of the assessees. The said pray stands made by the Revenue on the ground that the LB of the Tribunal in the case of M/s. Indica Laboratories Pvt. Ltd. [2007 (213) E.L.T. 20 (Tri.-LB)], which has ....