Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 355 - CESTAT, BANGALOREPenalty imposed under Section 77 of Finance Act, 1994 - outdoor catering services - Held that:- As decided in Mani Engineering Works Vs. CCE, Salem [2008 (9) TMI 85 - CESTAT, CHENNAI] in similar circumstances it was held that order of the Commissioner was premature and accordingly, the order was set aside and the matter was remanded with a direction to take up the adjudication of the issue at the appropriate time as per law. In this case also since both sides do not know the outcome of the appeal filed before the Commissioner (A) and whether the Commissioner (A) had decided the appeal at the time when the revision order was passed, it is a fit case for grant of stay and remand at the stage of stay itself to the original adjudicating authority to take up the adjudication at the appropriate time.
|