2010 (3) TMI 433

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....for the Appellant. [Order per : Ashutosh Mohunta, J.]. - The present Appeal is filed by the Revenue-Appellant impugning the Final Order dated 19-11-2008 [2009 (13) S.T.R. 677 (Tri.-Del.)] passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the Tribunal') whereby the Tribunal has allowed the Appeal of the Assessee and set aside Order passed by Rev....

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....th interest. The Revenue issued a Show Cause Notice dated 20-06-2005 proposing penalty. The Adjudicating Authority imposed penalty of Rs. 200/- under Section 77 of the Finance Act and Rs. 100/- under Section 76 of the Finance Act. The Commissioner acting as Revisionary Authority revised the adjudication order. In the Revisionary Order, the Commissioner imposed penalty of Rs. 1,52,499/- under Secti....

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....ear that penalty was not proposed in the Show Cause Notice. The Show Cause Notice is foundation stone of the case. In the absence of invoking of penalty under Section 78, the Revenue was unjustified to impose the said penalty in exercise of Revisionary jurisdiction. 6. The Tribunal has further rightly re-stored the penalty imposed under Section 76 of the Act by Adjudicating Authority and set as....