2016 (11) TMI 935

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....miner Officer (A.R) for respondent Order This appeal is directed against Order-in-Revision No. 82/NSK/06 dt. 24.7.2006 passed by Commissioner of Central Excise, Nashik under the revision provision of Section 84 of the Finance Act, 1994 wherein the Ld. Commissioner has enhanced the penalty imposed by the original adjudicating authority. 2. At the outset, Ms. Vijay P. Birmohe, Ld. Counsel f....

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...., 1994. In support of her submission she placed reliance on the following judgments: (i) Commissioner C.Ex. & Customs, Nashik Vs. Vinay Bele & Associates 2008 (9) S.T.R. 350 (Bom.) (ii) J.K.D. Popat & Co. Vs. Commissioner of Central Excise, Nashik 2008 (9) S.T.R. 541 (Tri.-Mumbai) (iii) Commissioner of Service Tax, Mumbai Vs. S.R. Enterprises 2008 (9) S.T.R. 123 (Bom.) (iv) Commissione....

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....ors 2008 (231) ELT 3 (S.C.). He further relied on the Hon'ble Gujarat High Court judgment in the case of Commissioner of C. Ex. & Customs Vs. Port Officer 2010 (257) E.L.T. 37 (Guj.) wherein it was held that reduce penalty under Section 76/78 was not imposable under Section 80 of the Act. The same view was expressed by Karnataka High Court in the case of Commissioner of Service tax, Bangalore Vs. ....