(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial question of law :
"Whether in the facts and circumstances of the case, the Tribunal was justified in confirming the order of the Appellate Commissioner who had deleted penalty only on the ground that such penalty could not have been imposed under section 114A of the Customs Act, 1962 in contravention of section 111(j) and 111(o) of the Customs Act though in the show cause notice itself the assessee was put to notice that penalty under section 112 of the Act would be imposed?"
(AKIL KURESHI, J.) Page 1 of 2 O/TAXAP/2590/2010 ORDER (MS SONIA GOKANI, J.) raghu Page 2 of 2