2011 (10) TMI 345

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h Haavanur, SDR, for the Revenue Per M. Veeraiyan After hearing both sides for a while on the stay application, we are of the opinion that the appeal itself should be decided finally and accordingly we dispose of the stay petition and proceed to consider the appeal finally. 2. A show-cause notice dated 09.12.2009 proposing demand of duty of Rs. 22,12,129/- being duty leviable on goods procured .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e order of the Commissioner (Appeals). On a perusal of the order of the Commissioner (Appeals) we do not find any quantify demand or demand of interest or a decision on the penalty. When the order of the original authority is in favour of the assessee and when the Commissioner (Appeals) is hearing the appeal of the department, in our considered opinion the Commissioner is bound to give findings on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X