2011 (7) TMI 610

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..... rtake not to take refund of the amount deposited by them and the Tribunal has held that the whole demand is admitted by respondents, therefore, the penalty u/s 78 is not leviable on the respondents following the decision of respondents own case against the impugned order. Appeal of Revenue dismissed.
Mr. Ashok Jindal, Mr. Mathew John, JJ. Appeared for the Appellant : Shri Sunil Kumar, SDR App .....

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..... cause notice on the round of limitation itself which is reported in 2009 (40) STR 642 (Trib.-Del). Therefore, the Department's appeal for imposing of penalty does not sustain in the light of the decision of this Tribunal. He also submitted that the Revenue has challenged the order of this Tribunal before the Hon'ble Apex Court and the appeal has been admitted by the Hon'ble Apex Court .....

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