TMI Blog2009 (6) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... t imposable - appeal allowed - decided in favor of appellant. - E/291-294/2009 - A/1268-1271/2009-WZB/AHD - Dated:- 22-6-2009 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri P.T. Chacko, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. The issue involved in the present appeal is as to wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of Hon ble Supreme Court in case of Dharamendra Textile Processors - 2008 (213) E.L.T. 3 (S.C.) to support his view that there is no scope for discretion available on quantum of penalty to be imposed upon the appellant. However, in this case, since the matter involves interpretation of law, and as the Tribunal has already held that no penalty is imposable and therefore the stand of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposable and in that case, he has relied upon another decision of the Tribunal whereby the penalty was set aside by the Tribunal on the ground that the issue involved is of legal interpretation. Thus, we find that Commissioner has taken contradictory stand in two orders within a gap of 28 days and further he has failed to follow the orders of the Tribunal in appellant s own case while deciding th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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