9911796707
TMI Blog2011 (2) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 05.10.2004 - penalty was imposed against the respondents herein as they were dealers who were alleged to have issued the invoices without actual supply of goods - Undisputedly, the order passed by the Commissioner (Appeals) in an appeal against the order of the adjudicating authority at the instance of the manufacturer had been set aside by this Tribunal under Final order No. 328/2010-Ex. d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication order dated 05.10.2004. 3. Undisputedly, by the order dated 05.10.2004, the adjudicating authority had disallowed the modvat credit to the manufacturers M/s Jagan Tubes Limited, Derabassi and had ordered recovery of the said amount alongwith interest besides imposing equal amount of penalty. While passing the said order, penalty was imposed against the respondents herein as they were d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the impugned order and to remand the same to the Commissioner (Appeals) for fresh decision in the matter to be decided alongwith the appeal remanded by the Tribunal under Final order No. 328/2010-Ex dated 06.05.2010. 4. In the circumstances, therefore, without expressing any view on the merits of the case, the appeal is allowed. The impugned order is set aside and matter is remanded t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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