2009 (1) TMI 72

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.... [Order per : P. Karthikeyan, Member (Technical)] - This is an application for waiver of predeposit and stay of recovery of an amount of Rs.52,417/- equal to the service tax imposed under Section 76 of the Finance Act, 1994 (the Act) on the appellants M/s. Capital Color Lab. In an order of the Asst. Commissioner of Central Excise, the appellant was found short paid service tax under the category ....

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....ts that the Tribunal has decided in a number of decisions that the Commissioner of Service tax could not enhance the penal liability determined by the adjudicating authority in exercise of his discretion. He relies on the following decisions :- 1) Solomon Foundry Vs CCE Tiruchirapalli - 2008 (12) S.T.R. 750 (Tri-Chennai) 2) Mani Engineering Works Vs CCE Salem - 2008 (12) S.T.R. 721(Tri.-Chennai)....

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....tion shall be passed by the Collector of Central Excise in respect of any issue if an appeal against such issue is pending before the Collector of Central Excise Rules (Appeals)" In the light of these provisions barring Commissioner of Central Excise to adjudge a liability when the dispute was pending before the appellate Commissioner in the Mani Engineering Works case (supra), the Tribunal decid....