2002 (10) TMI 698

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..... e Respondent. [Order]. The Revenue has filed the present appeal, being aggrieved with the order passed by Commissioner (Appeals), Calcutta vide which he has allowed the respondents appeal. Para 9 of the order-in-appeal reads as follows :- 9. I find that the impugned order arises out of the Order-in-Appeal No. 110/Cal-IV/99, dt. 30-3-2000, wherein the lower authority was directed t .....

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..... at credit and imposing a penalty upon the appellant. Thus the impugned Order-in-Original, passed by the lower authority is not legal and proper. 9. Accordingly, I set aside the Order-in-Original and allow the appeal. 2. As is evident from the above para, Commissioner (Appeals) has allowed the above appeal by following the earlier decisions of the Tribunal holding that Notfn. No. 14/96 is retr .....

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