2004 (10) TMI 527

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..... spondent. [Order per : S.L. Peeran, Member (J) (Oral)]. By this ROM, the Respondent is aggrieved with the Final Order Nos. 246 247/2004, dated 23-1-2004. In this short order, the Bench comprising Hon ble President, Justice (Smt.) K.K. Usha held that :- Going through the relevant notification, we find that the Commissioner (Appeals) was correct in demanding the interest only @ 20%. .....

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..... ssioner (Appeals) was correct in demanding the interest only @20% is not a correct order in view of the fact that the Commissioner (Appeals) has not confirmed the interest in the matter and hence the Revenue was aggrieved with the Commissioner (Appeals) s order and had filed an appeal. Dismissal of the Revenue appeal by observing that the Commissioner (Appeals) was correct in demanding the intere .....

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