Whether the Tribunal, while remitting the matter back, is right in law in giving a positive direction...

Whether the Tribunal, while remitting the matter back, is right in law in giving a positive direction not to impose penalty on the 1st respondent, especially when the imposition of such penalty u/s 76 and 78 of Finance Act, 1994 is not only automatic but also mandatory - Order of Tribunal is not correct - HC .....

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