TMI Blog2016 (5) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfied with the approach of the Tribunal. In revenue matters, the approach as taken would not only entail in loss of revenue but precious judicial time and of the Higher Court. The Tribunal ought to avoid it in all circumstances. Therefore, the order passed on 26th March, 2015 is quashed and set aside. - Matter restored before the tribunal. - Central Excise Appeal No. 187 of 2014 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee/appellant before it raised a contention insofar as imposition of penalty under Section 78 of the Finance Act, 1994. The demand of Service Tax is confirmed with interest and penalty under Sections 76 and 77 of the Finance Act, 1994. However, the adjudicating authority dropped the penalty under Section 78 of the Act. Against that order, it is the Revenue who approached the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suing a clarification in favour of the appellant/assessee. Possibly, it did not realise that the initial order must read as a whole. If so read, our query was consistent with the same. Once the Tribunal now clarifies that it has dismissed the assessee s appeal on merits but the initial order not indicating anything to that effect, we are left with no alternative but to entertain this appeal on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue matters, the approach as taken would not only entail in loss of revenue but precious judicial time and of the Higher Court. The Tribunal ought to avoid it in all circumstances. We, therefore, quash and set aside the order passed on 26th March, 2015. 5. We restore the appeals to the file of the Tribunal. The Tribunal shall now decide the same on merits and in accordance with law uninfluence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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