2016 (12) TMI 197

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..... is filed by the Department challenging the order passed by Commissioner(Appeals) which set aside the demand of interest and penalty. 2. On behalf of the Department, the learned AR Shri P.S. Reddy reiterated the grounds of appeal. There was no representation on behalf of the respondent even though notice was issued. The appeal being of the year 2008, it was taken up for disposal after hearing the .....

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..... ong with interest and penalty was also imposed. The said demand was upheld by the Commissioner(Appeals). However the assessee filed an appeal before the Tribunal along with an application for COD in filing the appeal. The Tribunal dismissed the application for COD against which the appellants approached the Hon'ble High Court. Meanwhile the appellants who had reversed the credit earlier had ta .....

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