2008 (2) TMI 878

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocates Judgment: Heard Sri. J.K. Jagadish, learned counsel for the appellant and Sri T. Rajeswara Sastry, learned counsel for the respondent. 2. This appeal is by the Revenue under Section 35G(1) of the Central Excise Act against the order passed by the Customs, Excise and Service Tax appellate Tribunal in ST Appeal Nos. 2/01 and 3/01 decided on 26.09.2003. 3. The Tribunal has placed relia....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reading of the order Annexure 'B' indicate to us that he has exercised the power the act having regard to the facts and circumstances of this case. However, the said order was reviewed by the Commissioner on the basis that the minimum of Rs. 100/- per day was required to be levied for delay in filling the returns and paying service tax. The Tribunal, in the order from which this Civil Petition ar....