2008 (12) TMI 369

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....er : Adarsh Kumar Goel, J. (Oral)]. - This appeal has been preferred by the Revenue under Section 35(G) of the Central Excise Act, 1944 (for short, "the Act"), proposing to raise following substantial questions of law :- "(i) Whether CESTAT's order setting aside Order-in-Revision enhancing penalty under Section 76 of the Finance Act, 1994, on the ground that tax deposited along with penalty bef....

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....ich, Section 80 of the Act could not be invoked for setting aside the penalty. On appeal of the assessee, the Tribunal set aside the order of revisional authority relying upon judgment of Karnataka High Court in the case of CCE Bangalore v. Sunitha Shetty - 2006 (3) S.T.R. 404 (Kar.) = 2004 (174) E.L.T. 313 (Kar.). 3. Learned counsel for the Revenue submits that the judgment of Karnataka High C....