2011 (7) TMI 567

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..... pped the penal proceedings - Held that:- Commissioner (Appeals) was satisfied after considering the documents filed by the assessees of the remittance of interest by them even prior to the issue of SCN but this was not taken into account by the adjudicating authority - Since the interest amount stood paid, and such payment was accepted by the Commissioner (Appeals), he had only to set aside the de .....

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..... penalty was issued to the assessees; adjudicating authority confirmed the interest demand but dropped the penal proceedings; the Commissioner (Appeals) was satisfied after considering the documents filed by the assessees of the remittance of interest by them even prior to the issue of SCN but this was not taken into account by the adjudicating authority. However, in spite of the satisfaction rega .....

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