TMI Blog2019 (12) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... n was referred nor any reason was assigned for levy of penalty - The record further reveals that the first appellate authority has recorded a finding of fact in favour of the revisionist that in the penalty order, no violation of law has been mentioned. Moreover, neither any notice was issued before levy of penalty, nor any opportunity was provided to the revisionist before taking action against it. In the case, in hand, the revisionist was deprived of any notice being served upon it, nor any reason or contravention of the provisions were mentioned in the penalty order. The penalty order clearly shows that it has been passed in pre-printed format, from which it is clear that the penalty has been imposed without application of mind and wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 940/- and ₹ 4,99,484/-, respectively, are in dispute. In both the revisions, common questions of law have been framed, which are as under:- 1. Whether the Tribunal was legally justified in permitting the Assessing Authority to pass a fresh order after quashing the order of penalty, being without any basis and without any material on record? 2. Whether the Tribunal was legally justified in remanding the matter back to the Assessing Authority to give fresh innings in terms of passing a fresh order when the order appealed against was unsustainable in the eyes of law and remand being illegal and against the settled principles of law? The revisionist is a registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority to again levy penalty upon the revisionist. Learned counsel for the revisionist further submits that the action for levy of penalty is wholly uncalled for as neither any notice for acquiring the jurisdiction was issued, nor any provision or contravention of the provision has been mentioned in the penalty order. The first appellate authority as well as the Tribunal were not justified in remanding the matter. In turn, giving a second innings to the Department which is not permissible under the law. Learned standing counsel for the Department has rebutted the submissions made by the learned counsel for the revisionist and has justified the orders passed by the authorities below. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arisen and been recorded by the First Appellate Authority, there did not survive any further issue as may have resulted in a direction of remand notwithstanding with the fact that the proceedings upto the stage of imposition of penalty had been conducted ex-parte against the assessee. 13. For the purpose of imposing penalty, the burden clearly lay on the revenue authority to issue a proper notice bringing out the charge of violation alleged against the assessee. Once the First Appellate Authority found that the allegation did not constitute offence of violation, the matter had to rest there. There was no occasion for elaborating the issue further or entering into possibilities that may have existed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case, in hand, the revisionist was deprived of any notice being served upon it, nor any reason or contravention of the provisions were mentioned in the penalty order. The penalty order clearly shows that it has been passed in pre-printed format, from which it is clear that the penalty has been imposed without application of mind and without assigning any reason. In view of the facts and circumstances of the case and the law laid down by this Court in the above-mentioned case of M/s Ecom Express Private Ltd. (supra), the present revisions are allowed. The order dated 23.12.2014 passed by the Assistant Commissioner, Mobile Squad, Jalaun, the order dated 27.06.2019 passed by the first appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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