2008 (3) TMI 136

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....esident] - The assessee has come in appeal against the order of the Commissioner of Central Excise dated 28.2.2005 enhancing the penalty from Rs.5000/- to  Rs.21,153/- in exercise of the revisional power under Section 84 of the Finance Act, 1994. Section 84 of the Act provides that "the Commissioner of Central Excise may call for the record of a proceeding under this Chapter in which the adju....

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....ion 76. The penalty imposed under Section 77 of the Act was waived. The appellant approached this Tribunal in Appeal Nos.ST/149, 24,142 & 154/2005. A Bench of this Tribunal by order Nos.289-292/2006-ST dated 30.8.2006 reported in 2006 (4) STR 527 (Tri.-Del.) held that the service provided by the appellant did not fall under the category of business auxiliary service and therefore, they are not lia....