2008 (6) TMI 38

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....6/2007) Shri V.R. Kelkar, Consultant for Appellant Shri N.A. Sayeed, JDR for Respondent [Order per M.V. Ravindran, Member (Judicial)] - This appeal is directed against Order-in-Revision No. 136/NSK/06 dt. 20.10.2006 vide which the adjudicating authority has enhanced the penalties imposed on the appellant invoking the provisions of Section 84 of the Finance Act, 1994. 2. Considered the submissi....

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....er enhanced the penalties. The submission of the Ld. Counsel that entire amount of duty and interest thereof is paid on 23.3.2004, remains undisputed. I find that the issue involved in this case is regarding the enhancement of the penalty and this bench taken in the case of Rakesh Rao Vs. Commissioner of Central Excise, Nasik as reported at (2008 (9) S.T.R. 478 (Tri-Chennai) has taken a view that ....