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2011 (9) TMI 690 - HC - Service TaxPenalty - the Commissioner has imposed a penalty of Rs. 7,00,000/- under Sec. 78 and penalty of Rs. 200/- per day under Sec. 76 of the Finance Act, in pursuance of the power of suo motu revision - Held that: once the original authority being satisfied about the cause shown, exercised its power under Sec. 80 of the Act and did not impose penalty, the Commissioner has no jurisdiction to interfere with such discretionary orders and impose penalty in pursuance of his revisional jurisdiction - Appeal is dismissed
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