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TMI Blog2015 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... : M/s. K. Ravindranath For the Respondent : M/s. Hari Radhakrishnan JUDGMENT R. Sudhakar, J. Aggrieved by the order of the Tribunal in allowing the appeal filed by the assessee, the Revenue/appellant is before this Court by filing the present appeal. This Court, vide order dated 18.09.2008 admitted the appeal on the following substantial questions of law :- " 1. Whether the 2nd respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he plea that excess amount was paid even before the issuance of show cause notice, came to pass the following order : "3. .... ..... .... On this basis, according to the appellants, the total amount deposited by them prior to issuance of the show cause notice is in excess of what is due to the Revenue. The learned counsel has estimated this excess amount at Rs. 13,55,605/-, refund of which is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opportunity of being heard. The appeal stands allowed by way of remand." 3. The only grievance of the Department in the present case is that while remanding the matter to the adjudicating authority, the Tribunal should have left it open to the said authority to decide the question of penalty, instead the Tribunal has remanded the matter with a pre-condition not to impose any penalty on the part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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