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2016 (1) TMI 298 - AT - Service TaxLevy of penalty u/s 76 in a review passed by the Commissioner of Central Excise, Customs and Service Tax u/s 84 - Held that:- Since the issue involved in this appeal is before the adjudicating authority on remand from the Tribunal [2010 (12) TMI 89 - CESTAT, MUMBAI], we find that the impugned order in review which imposes penalty under Section 76, also needs to be set aside, as it does not survive when the order in original dated 31/10/2010 is already set aside by doctrine of merger.
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