2004 (7) TMI 467

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..... ppeal, the Revenue has sought increase in the penalty amount which the Commissioner (Appeals) had reduced from Rs. 50,000/- to Rs. 2,000/-. 2. The respondents have also filed cross objections seeking setting aside even the duty amount as well as penalty in toto. 3. I have heard both the sides. 4. The facts are not much in dispute. The respondents during August, 99 availed credit of Rs. 4,39, .....

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..... for setting aside even the duty confirmed, besides penalty, through the cross-objections. 5. So far as the confirmation of duty is concerned, the same cannot be questioned by the respondents through the present cross-objections as they did not dispute the confirmation of duty, against them, by the adjudicating authority, in their appeal before the Commissioner (Appeals), as they only sought sett .....

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