2007 (9) TMI 45

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.... taken up together. 2. The appellant filed these appeals against impugned orders whereby penalties imposed under the Service Tax were enhanced by the Commissioner of Central Excise. 3. The brief facts of the case are that show cause notices were issued to the appellant raised demand of Service tax and for imposition of penalties. The adjudicating authority confirmed the demand and imposed pe....

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....erefore, there is no question of enhancement of penalty. The contention of the Revenue is that as per provisions of Finance Act, the Commissioner of Central Excise is empowered to enhance the amount of Service Tax or penalty. 6. In this case, the adjudication orders were challenged by the appellant. The Commissioner (Appeals) upheld demand of Service Tax, however, set aside the penalties. Again....