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2009 (1) TMI 170 - AT - Service TaxThe Commissioner revised the order of the original authority in exercise of powers vested in him under Section 84 of the Act and enhanced the penalty – held that the revision order was passed when the appeal filed by the appellants against the order of the original authority imposing penalties on them was pending before Commissioner of Central Excise (Appeals). The impugned order enhanced the penalties imposed on the appellants under the same provisions revising penalties imposed by the original authority in exercise of his discretion. The impugned order has therefore been passed contrary to the legal provisions and the case law on the subject. In the circumstances, the impugned order is set aside.
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