2002 (11) TMI 2

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..... is that the Commissioner (Appeals) has travelled beyond the show cause notice.  2. Initially, the show cause notice dated 7-12-1998 was issued relating to the period from 16-11-1997 to 2-6-1998. On going through the show cause notice it is seen that the demand covered by it is restricted to penalty. The demand under above show cause notice was dropped by the Deputy Commissioner vide Order, .....

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..... of the Finance Act, 2000. Learned Counsel further submits that in the present case also the above ratio would be applicable and the demand of penalty is also to be set aside. We accept the above contention and hold that imposition of penalty on the appellant under the impugned order is unsustainable in law. 4. In the result, we set aside the impugned order and allow the Appeal.
Case laws, De .....

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