2008 (1) TMI 331

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....1. The appellants filed this appeal against the revised order passed by the Commissioner of Central Excise whereby the adjudication order was revised and the penalty under sections 76 and 78 of the Finance Act, 1994 was enhanced. 2. The relevant facts in brief are that the appellants are engaged in the business of selling of recharge coupons of mobile phones. They obtained registration on 31-10....

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....9 (New Delhi - CESTAT); (b) CCE v. Sunitha Shetty [2006] 4 STT 360 (Kar.); (c) Renee Telepoint [Final Order No. 1833 of 2007, dated 18-12-2007] (sic); (d) South East Corpn. v. CCE [Final Order No. 610 (Bang.) of 2007, dated 25-5-2007] 4. The learned DR reiterates the finding of the Commissioner. He relies upon the decision of Hon'ble Supreme Court in the case of Bharat Sanchar Nigam Lt....

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....e levy of tax on the buying and selling of SIM cards is in dispute. The Hon'ble Karnataka High Court in the case of Sunitha Shetty (supra) held that Commissioner was not justified in revising the order passed by the Deputy Commissioner as he has exercised his discretion conferred on him under section 80 of the said Act. The learned DR relied upon the decision of the Hon'ble Supreme Court in the ca....