2007 (7) TMI 246

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....espondent. [Order (Oral)]. - This stay application and appeal have been filed against the Review Order No. RA. 12/2007 dated 7-2-2007 passed by the Commissioner of Service Tax, Bangalore. In terms of the impugned order, the appellant is required to deposit an amount of Rs. 78,491/- towards penalty imposed under Section 76 of the Finance Act. 2. The learned Consultant who appeared on behalf o....

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....ct. The learned Consultant urged that the entire duty liability was reduced drastically. He also relied on the following case-laws to buttress his point that once the adjudicating authority has decided on the penalty, it is not open to the Review authority to enhance the same. (i) S.J. Anthony v. CCE, Bangalore-II- 2006 (1) S.T.R. 154 (Tri.-Bang.) (ii) Sre Venkateswara Hi-Tech Machinery v. C....