2012 (7) TMI 809

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..... . ORDER 1. All these four appeals are arising out of an Order-in-Appeal No. 323 to 324/2010/COMMR(A)/CMC/RAJ, dt. 12.07.10. The assessee is aggrieved by the said Order-in-Appeal and is in appeal before the Tribunal in appeal Nos. ST/388 & 389/10 and Revenue is in appeal aggrieved by the same order in appeal Nos. 502 & 503/10. Since the issue involved in these appeals are arising out of the very .....

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..... iability and also interest thereof. It is his submission that they are only challenging the imposition of penalty on them under sections 77 & 78 while Revenue is in challenge for non-imposition of equivalent amount of penalty under section 78 and setting aside of penalty under section 76. 4. On careful consideration of submissions made by both sides, I find that the issue involved in this case is .....

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