2008 (11) TMI 543

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..... t. [Order per : D.N. Panda, Member (J)]. Both the assessee and Revenue have come in appeal. The assessee is in Appeal case No. 5029/04 being aggrieved by the decision of the appellate authority holding the classification issue against the appellant. But the assessee got full relief on penalty. 2. In Appeal case No. 4577/04, Revenue is in appeal being aggrieved by the aforesaid appellat .....

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..... t there was no justifiable reason for the learned appellate authority below to grant relief of penalty. He argued that extended period of adjudication under proviso to Section 11A was invokable. Therefore penalty levied by the order of adjudication should be upheld reversing the first appellate decision. 4.1 Heard both sides and perused the records. 4.2 We are surprised that when the moot ques .....

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..... passed, we are of the opinion that the learned appellate authority should do well to make an exercise in the light of the decision in Raja Forgings Gears Ltd. aforesaid. While doing such exercise, the authority may come across all material facts as to invokability of the extended period so also as to leviability of penalty if any. 5. In view of the aforesaid observation and findings, we remand .....

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