2007 (11) TMI 91

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..... Assessee appeal allowed - Appeal No. ST/45/2007 - A/1614/2007-WZB/C-IV(SMB - Dated:- 16-11-2007 - Shri M.V. Ravindran, Member (J) [Order per] This appeal is filed against the Order-in-Revision No. 144/NSK/06, dt. 30-12-2006. 2. None appeared. on behalf of the appellant despite notice nor there is any request for adjournment. Since the issue involved in this case is in a narrow compass .....

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..... cation order the ld. Commissioner came to the conclusion that the order-in-original is not legal, proper and correct and hence issued a show cause notice for enhancement of the penalty under Section 76. The appellant did not represent before the ld. Commissioner and ld. Commissioner has considered the issue based on the records and enhanced the penalty. I find that the issue is no more res-integr .....

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