2008 (10) TMI 135

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..... dent’s own case in their favour, the impugned order passed by the Commissioner (Appeals) is legal and correct. There is no merit in the revenue’s appeal. Consequently, the stay application and the appeals are rejected. - ST/383 of 2008 - 1163 of 2008 - Dated:- 7-10-2008 - T.K. JAYARAMAN, TECHNICAL MEMBER Ms. Sudha Koka for the Appellant. Laxminarayan Goyal for the Respondent. [Ord .....

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..... the demand of Rs. 83,126 along with equal penalty under section 76 of the Finance Act, 1994. Interest was also demanded. The respondents approached the Commissioner (Appeals) and the Commissioner (Appeals) relying on the decision of this Bench in the assessee's own case rendered by Final Order Nos. 479 to 481/2008, dated 25-3-2008, has allowed the appeal. As the very issue has already been decided .....

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