TMI Blog2008 (7) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... revised by the Commissioner - impugned order imposing penalty is set aside by allowing the appeal - ST/83/2007 - 894/2008 - Dated:- 28-7-2008 - Dr. S.L. Peeran, Member (Judicial) and Shri T.K. Jayaraman, Member (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 Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue of show cause notice, this Bench after considering the Divisional Bench of Hon'ble Karnataka High Court's judgment rendered in the case of CC Vs. Sunita Shetty - 2004 (174) E.L.T. 313 has set aside the said orders 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Bench of Hon'ble Karnataka High Court in the case of CCE Vs. Sunita Shetty (supra) has a binding effect on this Bench. 5. We have carefully considered the submissions. We notice that all the aspects of the matter was gone into 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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