2018 (10) TMI 540

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....he Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is filed against Order-in-Revision No.01/2009 (PVR), dated 06.02.2009. 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the adjudicating authority by Order-in-Original dated 31.12.2007 confirmed demand of service tax with interest thereof and also imposed penalties on the appellant herein....

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....on 06.02.2009 holding that adjudication order needs modification in the form of imposition of penalties of higher amount under Sec.76, 77. 4. Learned counsel was correct in bringing to our notice that the said Order-in-Revision could not have been passed under provisions of Sec.84 of the Finance Act, 1994. He brings to our notice the provision of Sec.84(4) of the Finance Act, 1994 and submits tha....