TMI Blog2019 (1) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to the notice of the Hon’ble High Court of Madhya Pradesh despite that the said Order is acknowledged to be very much in the knowledge of the respondent-assessee - Held that:- The circumstances as narrated since were not brought to the notice of the Hon’ble High Court of Madhya Pradesh that the Ld. Counsel for the respondent assesses has requested time to seek clarification from the Hon’ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Order of Hon ble High Court Madhya Pradesh dated 29.10.2018. The adjudication in this case began with a SCN of 20.04.2010. The proposed demand therein was confirmed however the penalty proposed therein was set aside vide the Order dated 17.09.2013. The Department moved the impugned Appeal praying for confirmation of the proposed penalties. Penalty under Section 76 of the Finance Act, 1994, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12.01.2018. 3. This Tribunal vide the Order dated 02.07.2018 has allowed the impugned Appeal of the Revenue vide the Final Order No. 52378/2018 dated 02.07.2018 holding : 6. From the record of the case, we find that the demand stands raised for the period 01.10.2004 to 31.03.2010. The amendment in Section 78 was carried out w.e.f. 10.05.2008. hence, in the light of the Tribunal decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 29.10.2018 as quoted below has been passed in the absence of any knowledge of the disposal of the main Appeal vide Order dated 02.07.2018 as such: After going through the order sheet and the proceedings recorded by the Tribunal on 22.11.2017, we are satisfied that the order passed by the Tribunal on 12.12.2017 is contrary to the facts available on record. The Tribunal failed to see that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s requested time to seek clarification from the Hon ble High Court itself. In the interest of justice and in view of the observations of Hon ble High Court of Madhya Pradesh, time as requested is hereby given. 6. Since before this Tribunal nothing is pending as on date, Appeal being already disposed of, liberty is given to the asseesse-respondent to seek the appropriate remedy, if required, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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