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TMI Blog2018 (7) TMI 1776X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand but reducing the penalties was not placed before the Tribunal while allowing the Revenue’s appeal by way of remand - Held that:- If the said demand stands confirmed by the earlier order of the Tribunal, it was not open to Commissioner (Appeals) to confirm the same again. In as much as, the fate of the earlier order has not been placed on record, it is deemed appropriate to set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir final products. As a result of interception one truck carrying the M.S. Bars, verification were conducted in the appellant's factory. Though, the truck loaded with M.S. Bars was found to be carrying duty paid goods, further investigations were carried out in the appellant's premises. On stock taking of the final product as also the raw-materials shortages were found, which the Revenue attribut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority while confirming the demands reduced penalties. As per the memo of appeal filed by the assessee, the said order of Commissioner (Appeals) was challenged by them before the Tribunal, who vide their Final Order No. A/1691/2012-SM(BR) dated 27/12/2012 confirmed the demands, reduce the penalties and in some case also set aside the penalties. It is also a part of the records that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o impose lower penalty. 5. The present impugned order stands passed by Commissioner (Appeals) in terms of the above order of the Tribunal which had remanded the matter to him. However, it is seen that the earlier order of the Tribunal passed on the assessee's appeal confirming the demand but reducing the penalties was not placed before the Tribunal while allowing the Revenue's appeal by way of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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