2015 (4) TMI 1039

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....Per: R. K. Singh: Appeal has been filed against order in original dated 23.01.2009 passed by the Commissioner, Central Excise, Chandigarh as revisionary authority under Section 84 of the Finance Act, 1994 as it existed during the relevant period. 2. The facts of the case, in brief, are as under: The Additional Commissioner, Central Excise, Chandigarh vide order-in-original No. 17/JC/CHD/07 date....

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....ugned order dated 23.01.2009 in terms of which he imposed penalties under Sections 76, 77 and 78 ibid. It is seen that the show cause notice for revision which resulted in the impugned order was issued by the Commissioner on 06.02.2008. It is thus evident that on the date of issue of show cause notice for revision of the order-in-original dated 15.02.2007 in terms of Section 84 of the Finance Act,....