2006 (8) TMI 120

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... atter of the order appealed against, is totally misconceived & liable to be rejected - CBEC should look into the matter with regard to filing of appeals in the matters involving petty amount, as in the present case - 53 of 2005 - - - Dated:- 7-8-2006 - Adarsh Kumar Goel and Rajesh Bindal, JJ. [Judgment per ]- The Revenue has approached this Court by filing the present appeal, raising the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order passed by the Commissioner on 19-2-2004 that the assessee was in appeal before the Tribunal and the Tribunal while accepting the appeal, quashed the demand of duty and the penalty. In these facts, the contention raised by the counsel for the Revenue is totally misconceived and liable to be rejected. 4. Accordingly, the appeal of the Revenue is dismissed being devoid of merit. Before par .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X