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TMI Blog2017 (7) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... ants Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The above miscellaneous application No. E/MISC/40309/2017 in appeal E/40007/2014 has been filed by the department seeking amendment of the cause title on the ground that the department is shown in the above appeal with jurisdiction of Chennai-II Commissionerate whereas now the same has been changed as The Principal Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for change of cause title as well as change of address is therefore allowed in the above terms. The amended address shall be noted in the EA-3 Form. 5. Since the issue in dispute in all the above mentioned appeals is common and also is covered by the appellant s own case, after allowing the miscellaneous application all the three appeals are taken up together for common disposal. 6. The br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 14/2013 dated 26.09.2013 April 2012 to February 2013 Rs. 1,39,72,635/-Penalty Rs. 35,00,000/- 3 24/2014 dated 22.08.2014 March 2013 to December 2013 Rs. 1,11,16,266/-Penalty Rs. 30,00,000/- 7. Ld. Consultant, Shri P.C. Anand appeared on behalf of the appellants and takes reliance on the decision of the Tribunal in the appellant s own case vide Final Order No. 40111 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot being the case, assessable value declared by the appellant remains untouched. Accordingly, both the appeals are allowed." Following the said decision of the Tribunal in the appellant s own case we hold that the demands are not sustainable. The impugned orders are set aside and the appeals are allowed with consequential relief if any. ( Operative part of the Order pronounced in the open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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