TMI Blog2011 (7) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ents, therefore, the penalty u/s 78 is not leviable on the respondents following the decision of respondents own case against the impugned order. Appeal of Revenue dismissed. - ST/683/2007 - Final Order No. ST/401/2011-CU (DB) - Dated:- 11-8-2011 - Mr. Ashok Jindal, Mr. Mathew John, JJ. Appeared for the Appellant : Shri Sunil Kumar, SDR Appeared for the Respondent: Shri Muthu Venkram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation itself which is reported in 2009 (40) STR 642 (Trib.-Del). Therefore, the Department's appeal for imposing of penalty does not sustain in the light of the decision of this Tribunal. He also submitted that the Revenue has challenged the order of this Tribunal before the Hon'ble Apex Court and the appeal has been admitted by the Hon'ble Apex Court in Appeal No. 4814/2009. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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