2009 (3) TMI 129

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..... hat - As tax arrears include penalty and in respect of the same an order already stands passed by the designated authority under Section 96, Revenue’s appeal for enhancement of penalty cannot be entertained in terms of Section 97. Accordingly, the same is dismissed - ST/106-107 and ST/146/2008 - A/670-672/WZB/Ahd/2009-CII - Dated:- 26-3-2009 - Smt. Archana Wadhwa, Member (Judicial) (Final .....

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..... esignated authorities in terms of the provision of Section 96 (1) of the said scheme and has sought to withdraw the appeals. Accordingly, the appeals filed by the two appellants stand dismissed as withdrawal. 3. As regards the Revenue's appeal, the same is for enhancement of penalty. I note that the dispute as regards penalty already stands settled in terms of the above scheme. As per Section .....

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