2014 (6) TMI 645

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..... sioner (Appeals) passed the impugned order. When the department has accepted that no penalty is warranted on the appellants in this matter, therefore, the question of enhancement of penalty does not arise at all. - Decided in favour of assessee. - C/100, 101/2011-Mum - - - Dated:- 23-1-2014 - Ashok Jindal, J. For the Appellant : Shri Anil Balani, Adv. For the Respondent : Shri D Nagv .....

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..... ed on the appellants. As the adjudication order has been partially set aside and the same has been accepted by the department, therefore, the impugned order was not required to be passed in this case. Therefore, the learned Advocate prays that the impugned order quo enhancement of penalty is to be set aside. 4. On the other hand, the learned A.R. supports the impugned order and submits that the .....

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..... their appeal was being heard, that the appellant's appeal quo imposing penalty has been allowed by setting aside the order of imposing penalty. In that case, the question of enhancement of penalty would not have been arisen. But the Revenue has failed to bring this fact to the knowledge of the Commissioner (Appeals) and the Commissioner (Appeals) passed the impugned order. When the department .....

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