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2015 (12) TMI 91 - MADRAS HIGH COURT

2015 (12) TMI 91 - MADRAS HIGH COURT - 2015 (40) S.T.R. 873 (Mad.) - Validity of Tribunal's order - Whether the Tribunal, while remitting the matter back, is right in law in giving a positive direction not to impose penalty on the 1st respondent, especially when the imposition of such penalty under Section 76 and 78 of Finance Act, 1994 is not only automatic but also mandatory - Held that:- Once the quantum, as to whether correct amount of duty has been paid and at what stage and its implication .....

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For the Petitioner : 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 Tribunal, while remitting the matter back, is right in law in giving a positive dir .....

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at an amount of ₹ 29,03,563/- has been paid by the assessee at the time of investigation and appropriated towards the demand. Similarly, an amount of ₹ 47,792/- was paid as interest. The Tribunal, taking note of the 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 .....

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