2013 (5) TMI 433

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..... not legal. Accordingly, after dispensing with the condition of pre-deposit appeal is allowed. Stay petition as also appeals get disposed on in above manner. - Appeal No. 2711 & 2713 of 2008 - - - Dated:- 14-2-2013 - Ms. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant: Shri Hemant Bajaj, Advocate For the Respondent: Shri M.S. Negi, DR JUDGEMENT Per Archana Wadhwa: .....

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..... order dated 20th December 2007 which has not been put to challenge by Revenue before Tribunal, we are of the view that the subsequent order of Commissioner (Appeals) against the same impugned order in original, upholding the penalties imposed on the present applicants is not legal. As such, we are of the view that appeals itself are required to be allowed. Accordingly, after dispensing with the co .....

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