2008 (7) TMI 125

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....Technical) (Final Order No. 894/2008 dt. 28.7.2008 certified on 6.8.2008 in Appeal No. ST/83/2007) Shri C.R. Raghavendra, Adv. for Appellants. Mrs. Sudha Koka, SDR for Respondent. [Order Per Dr. S.L. Peeran(Judicial) : - This appeal arises from Order-in-Review No. 20/2007 dated 26.2.2007 by which the Commissioner (A) has imposed penalty of Rs. 7/- lakh under provision of Section 78 and....

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....ders passed by the Revisionary Authority enhancing or reviewing penalty. He submits that the Original Authority had given a clear finding accepting the reasonable grounds made out by the assessee for not paying the tax in time. However, they paid the tax before the issue of show cause notice under the Amnesty Scheme and therefore, the imposition of penalty by the Revisionary Authority is not justi....

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....nto great detail in M/s. Majestic Mobikes Pvt. Ltd. & Ors. Vs. CCE vide Final Order Nos. 652-672/2008 dated 30.5.2008 and this Bench after due consideration held that once the Original Authority has examined the reasonable grounds and found not fit for imposing penalty, then the same cannot be revised by the Commissioner. The Tribunal has examined large number of judgments including the Divisional....