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2010 (2) TMI 602

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..... he notice of the Court that the Revenue has also filed appeal, which is pending before the Tribunal - It is open for the Revenue to agitate the issue before the Tribunal in the pending appeal, irrespective of the dismissal of the Tax Appeal. - 334 of 2009 - - - Dated:- 26-2-2010 - K.A. Puj and Rajesh H. Shukla, JJ. REPRESENTED BY: Shri Gaurang H. Bhatt, for the Appellant. None, for the .....

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..... observed that the order of the Commissioner was not challenged by the Revenue before the Tribunal. The Tribunal has deleted the penalty of Rs. 25,000/- against which the present Tax Appeal was filed. 2. By way of the present Miscellaneous Application, Mr. Gaurang H. Bhatt, learned Standing Counsel, has pointed out that the department has, in fact, filed Tax Appeal before the Tribunal challengin .....

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..... /2009 and this order would not come in the way of the Revenue before the Tribunal, while agitating their challenge against the order passed by the Com missioner (Appeals). 4. In view of the above matter, the order passed by this Court on 28-1-2010 is neither required to be recalled nor it is required to be modified, except to the extent of above clarification. 5. With this direction and observ .....

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