2006 (5) TMI 246

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..... fter examining the records and hearing both sides, I am of the view that the appeal itself requires to be disposed of at this stage. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2. This is the second round of litigation before this Tribunal. In the first round, the appellants had challenged the appellate Commissioner s order imposing penalties on them unde .....

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..... resent round of litigation. As rightly pointed out by learned SDR, the remand order having been accepted by the appellants, they are estopped from agitating over the Section 11AC penalty. Learned counsel s argument that, as the appellate Commissioner s first order was impliedly set aside by this Tribunal as per the remand order, the Section 11AC penalty did not survive, cannot be accepted inasmuch .....

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