2011 (3) TMI 836

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..... is only the appellant who took the matter in appeal before Commissioner (Appeals), who remanded the same - It is well settled principle of law that an assessee cannot be put to a worst position then what he was in, at the time of filing of the appeal - The imposition of penalty in remand proceedings by the Assistant Commissioner was not justified. Accordingly while confirming the interest portion, .....

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..... is payable from the date of taking of the credit and not from the date of utilising the same. However, submits the learned advocate that in the first adjudication order, the Assistant Commissioner had only confirmed the interest. No penalty was imposed. The said order was appealed against by them before Commissioner (Appeals), who remanded the matter to the original adjudicating authority. 3. .....

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..... at an assessee cannot be put to a worst position then what he was in, at the time of filing of the appeal. The imposition of penalty in remand proceedings by the Assistant Commissioner was not justified. Accordingly while confirming the interest portion, I set aside the penalty upon the appellant. Appeal is disposed off in above terms. (Pronounced in Court) - - TaxTMI - TMITax - Central Ex .....

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