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TMI Blog2010 (11) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... as indicated herein above - It is his submission that the provisions of Section 84(4) of the Finance Act, 1994 prohibits the Commissioner from taking up the matter for disposal when the issue is pending before the learned Commissioner (Appeals) As regards the enhancement of penalty from Rs. 2,88,000/- to Rs. 3,53,898/-, we find it necessary that the assessee should be put to conditions - Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of Rs. 84,000/- for the period October 2005 to March 2006 under Section 76 of the Finance Act, 1994. Aggrieved by such an order the appellant moved an appeal before the learned Commissioner (Appeals) who has set aside the penalty of Rs. 84,000/- and has upheld the penalty of Rs. 2,88,000/-. It is his submission that during the pendency of the appeal before the learned Commissioner (Appeals), Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,143/-, the issue was definitely before the Commissioner (Appeals). For this enhancement, provisions of Section 84(4) will apply. The impugned order to the extent it enhances the penalty from Rs. 84,000/- to Rs. 1,13,143/-, seems to be prima facie incorrect. As regards the enhancement of penalty from Rs. 2,88,000/- to Rs. 3,53,898/-, we find it necessary that the assessee should be put to conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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