2019 (5) TMI 56

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..... .04.2017 wherein he has prayed for setting aside on interest and penalty both. Further, before the Tribunal also in the ground of appeal, the assessee has challenged the imposition of penalty and interest both and vide order dated 11.10.2018, the Tribunal has allowed the appeal of the appellant. There is no error apparent on the face of the record which needs to be corrected by way of this appl .....

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..... was confirmed along with interest vide Order-in-Original dated 19.11.2015 passed by the Additional Commissioner and the Additional Commissioner also imposed penalty under Section 77 (2) and Section 76 of the Finance Act. Against the said order, the assessee filed the appeal before the Commissioner challenging the imposition of penalty and the Commissioner (A) has rejected the said appeal. .....

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..... penalty both. Further, before the Tribunal also in the ground of appeal, the assessee has challenged the imposition of penalty and interest both and vide order dated 11.10.2018, the Tribunal has allowed the appeal of the appellant. Further, I find that there is no error apparent on the face of the record which needs to be corrected by way of this application. The Tribunal vide its order has set a .....

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