2014 (7) TMI 398

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..... favour of the assessee as contended by the learned Counsel for the Respondent. In my considered view, the matter is required to be examined by Commissioner (Appeals) in the light of the decision of the Tribunal and the Board's Circular. Hence, I set aside both the orders passed by Commissioner (Appeals) and the matters are remanded to Commissioner (Appeals) to decide afresh after considering the c .....

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..... other person. Adjudicating authority modified demand of duty and confirmed a portion of duty as proposed in the show-cause notice and also imposed penalty of equal amount under Section 11AC. The respondent filed appeal before Commissioner (Appeals) against the imposition of mandatory penalty. Revenue also filed appeal against the Adjudication order before the Commissioner (Appeals) in so far as f .....

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..... 006-TIOL-501-CESTAT-BANG., held in favour of the assessee as contended by the learned Counsel for the Respondent. In my considered view, the matter is required to be examined by Commissioner (Appeals) in the light of the decision of the Tribunal and the Boards Circular. Hence, I set aside both the orders passed by Commissioner (Appeals) and the matters are remanded to Commissioner (Appeals) to de .....

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