2014 (6) TMI 645

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..... s. 2. As the reason causing for delay has been explained satisfactorily, the delay is condoned. 3. The learned Counsel appearing for the appellants submit that against the adjudication order the appellant filed an appeal before the learned Commissioner (Appeals). The Revenue has also filed an appeal against the same adjudication order for enhancement of penalties. In the appellant's appeal f .....

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..... r enhancement of penalty. It is further submitted that in appeal filed by the appellant before the learned Commissioner (Appeals) the order of waiving of penalty has not been merged. To support his contention he placed reliance in the case of CCE Bhavnagar v. Nav Bharat Steels Re-Rolling - 2012 (285) ELT 529 (Tri.-Ahmd.). 5. Considered the submissions made by both the sides. 6. In this case, it .....

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..... e question of enhancement of penalty does not arise at all. The case law relied upon by the learned A.R. is not relevant to the facts of the case as in that case the learned Commissioner (Appeals) has set aside the order of the assessee challenging the imposition of penalty and the question before the Commissioner (Appeals) in the Revenue's appeal was for enhancement of penalty. When the penal .....

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