2007 (3) TMI 768

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....dicial Member) Revenue came in appeal with the only grievance that penalty levied by adjudicating authority should not have been waived by the Ld. Appellate Authority without any reason and to support such contention, the Ld. D.R. relied on the larger Bench decision of the Tribunal in the case of ETA Engg. Ltd. vs. Commr. of Central Excise, Chennai reported in 2004 (174) E.L.T. 19 (Tri. LB). He....

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....T. 19 (Tri.-LB) and upholding of order of adjudication would be just and proper and the appellate order when passed on 17/5/2005, the reported decision was very well available before the appellate authority. Therefore, ignorance of such decision has caused irreparable loss to the Revenue. 4) Unfortunately, the Ld. D.R. while arguing, has ignored the overriding provision in section 80 of Finance....