TMI Blog2010 (3) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude the question of re-determining the penalty amount, there is no need to keep the case pending by granting adjournment. - ST/146-147/2009 - 290-291/2010 - Dated:- 9-3-2010 - Dr. Chittaranjan Satapathy, Member (T) Shri C. Dhanasekaran, SDR, for the Appellant. None, for the Respondent. [Order]. - The respondents have sought for adjournment. However, when the matter is already re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal authority. Hence, both the impugned orders are modified and the scope of the remand is widened with the direction that the original authority should pass fresh orders on the question of the tax amount payable, penalty and interest to be levied, if any, after giving adequate opportunity of hearing to the respondents. 2. Both the departmental appeals are allowed by way of remand. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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