2010 (2) TMI 233

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....or the Revenue. [Order Per: Mr.B.S.V. Murthy]. - The appellant is engaged in the business of providing services as cable operator. A search team visited assessee's premises on 8.7.05 and carried out preventive checks. During the search, it was found that two concerns are being operated from the same premises, one is the appellant and the other party was M/s Gopal Vision. A common show cause was....

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....e by the appellant. Heard the learned SDR. The appellant cited the decision in the case of M/s Solomon Foundry Vs. CCE Tiruchirapalli as reported in 2008 (12) STR 750 (Tri-Chennai). It was submitted that in the above decision, the Tribunal held that revisionary authority has no power to revise the decision of the competent authority which led in exercise of the discretion conferred on it under Sec....