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2007 (7) TMI 105
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....passed by the Commissioner of Service Tax, Bangalore, the appellant is required to pre-deposit the following amounts towards penalties (a) Rs. 200/- for every day during the failure to make payment under Section 76 of the Finance Act, 1994. (b) Rs. 1000/- under Section 77 of the Act. (c) Rs. 3,00,000/- under Section 78 of the Act. 2. Shri S. R. Srinivasa Rao, learned Advocate who appea....
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....by several decisions of the Tribunal and also the decision of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise v. Sunitha Shetty [2006 (3) S.T.R. 404 (Kar.) = 2004 (174) E.LT. 313 (Kar.)] wherein it was held that once the Deputy Commissioner exercises his discretion conferred on him under Section 80 to drop the proceedings, it is not open the Review Authority to im....