9911796707
TMI Blog2011 (2) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... m thereof, after declaration of law by Hon'ble High Court on the challenge to vires of Rule 96ZQ(5). - Appeal No.E/867, 868, 986/10 - - - Dated:- 25-2-2011 - Hon ble Mrs. Archana Wadhwa, J. Shri S. Suriyanarayanan, Adv. for the Assessee; Shri J.S. Negi, SDR for the Revenue. Per: Mrs. Archana Wadhwa: The issue involved in the present appeals is as regards quantum of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n all the appeals is the penalty imposed under Rule 96ZQ(5), we set aside the impugned order and remand all the appeals to Original Adjudicating Authority to decide upon the question of imposition of penalty and quantum thereof, after declaration of law by Hon'ble High Court on the challenge to vires of Rule 96ZQ(5). However, we make it clear that the appellants would be at liberty to raise the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned before us. 5. After hearing both sides, I find that the issue of penalty required to be imposed under Rule 96ZQ(5) has travelled to the Tribunal by the assessee s appeal against same impugned order in the earlier set of proceedings and stand remanded by Tribunal as reproduced above. In such a scenario, Commissioner (Appeals) should have remanded the matter to Original Adjudicating Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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