TMI Blog2007 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... 76 - Vide his impugned order, Commissioner enhanced the penalty - appellant submit that said order was appealed against by them before the Commissioner (Appeals) and the Commissioner (A) set aside the demand & penalty - As such, enhancement of penalty is not justifiable - ST/92/2007 - S/726/2007-WZB/AHD - Dated:- 18-6-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artered Accountant appearing for the appellants submits that the said order was appealed against by them before the Commissioner (Appeals) and the Commissioner (Appeals) vide his order dated 28th July, 2005 has set aside the demand of duty and imposition of penalty upon the appellant. As such, the amount of enhanced penalty by the Commissioner vide his impugned order dated 26-12-2006 is not justif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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