2008 (11) TMI 221

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal is justified in setting aside the well reasoned order passed by the learned Commissioner, especially when the minimum penalty provided under the statute has been imposed - Whether the Commissioner can exercise the power of revision after the expiry of the period of limitation of two years provided under Section 84(5) of the Act – held that - Tribunal has merely remanded the matter for gi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal is justified in remanding the matter? (b) Whether the opportunities already granted to the respondent amount to sufficient opportunity? (c) Whether when the minimum penalty provided under Section 76 of the Act, as held/interpreted by Larger Bench decision of the Tribunal cited as 2006 (3) S.T.R. 429 (Tribunal-LB) = 2004 (174) E.L.T. 19 (Tri.-LB), has been imposed, the Tribunal is jus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X