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2017 (4) TMI 600

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..... gainst the Order-in-Original whatever demand of duty and penalty was confirmed has been set aside by this Tribunal Order No.A/89440-89441/EB dated 19-8-2016 in Appeal No.E/3886 & 3887/05. Penalty in the present case being consequential to the said demand of duty will not survive, accordingly Order No.A/94266/16/EB dated 13-10-2016 is recalled, and after considering the fact that demand case has be .....

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..... allowed. Accordingly, in the present case consequent penalty will also not sustainable. He submits that at the time of hearing he produced order copy of this Tribunal in respect of confirmation of demand and reduced penalty by Order No.A/89440-89441/16/EB dated 19-8-16. He also referred to the grounds of appeal in para No. 6.1 and 6.2 which are reproduced below: 61 The Additional Commissioner, .....

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..... should have been allowed. Since the above Tribunal order dated 19-8-16 and the grounds of appeal were not considered there is apparent mistake in the final order dated 13-10-2016. 3. Shri. H.M. Dixit, Ld. Asstt, Commissioner(A.R.) appearing on behalf of the Revenue submits that since the counsel for the applicant though mentioned in the grounds of appeal has not argued about other appeal there .....

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