2010 (6) TMI 420

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..... er (T) REPRESENTED BY : Shri S. Gokarnesan, Advocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order]. - Heard both sides. For the reasons stated below, with the consent of both sides, the stay application is dismissed and the appeal itself is taken up for hearing and disposal. The jurisdictional Dy. Commissioner adjudicated the case against the appellants .....

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..... be in admissible. I am of the view that the action of the jurisdictional Commissioner to review the action of the Dy. Commissioner refunding the excess amount of penalty and the subsequent order of the lower appellate authority are totally unwarranted and uncalled for. As such, the Order-in-Appeal is set aside. (Order pronounced and dictated in the open Court) - - TaxTMI - TMITax - Central E .....

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