2017 (7) TMI 849

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..... Mohanty This appeal is directed against the impugned Revision order dated 24.09.2009 passed by the Commissioner of Central Excise, Jaipur under Section 84 of the Finance Act, 1994. 2. Brief fact of the case are that the appellant is engaged inter alia, in rendering taxable services including telephone services to its subscribers in all over the country, except the Metro Cities of Delhi and....

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....herein the proposals made therein with regard to denial of cenvat credit and demand of Service Tax were dropped. However, penalties of Rs. 3,00,000/- and Rs. 2,00,000/- were confirmed under Rule 15 of the Cenvat Credit Rules, 2004. Feeling aggrieved with the adjudication order dated 27.09.2007, the appellant had preferred appeal before the ld. Commissioner (Appeals), which was disposed of vide ord....

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....us, he submits that the impugned order dated 24.09.2009 is not sustainable. To support such stand, ld. Advocate has relied on the judgment of Hon'ble High Court of Rajasthan in the case of Union of India Vs. Inani Carriers - [2009] 18 S.T.T. 473 (Raj.). 4. On the other hand, the ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order. 5. Heard both sides ....

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.... part of the Order-in-Appeal. The relevant paragraph in the said judgment is extracted herein below:- "Learned counsel then relied upon Larger Bench judgment of the Tribunal, Delhi, in CCE V. L.M.L. Ltd. (Scooter Division) 2002 (143) ELT 431, wherein again the assessee filed appeal before the Tribunal against the order of the Commissioner imposing penalty while not confirming the demand of duty....