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2019 (4) TMI 1049 - CESTAT CHENNAIImposition of penalty under Regulation 22 of CBLR, 2013 on CHA without revoking license - change of opinion - HELD THAT:- What the statute requires is clear: either revocation or penalty up to ₹ 50,000/-, but never both. The review authorities therefore cannot insist for adopting their views since that is undisputedly the domain of the Commissioner in stricto sensu. When the legislation in its wisdom has clearly pegged the upper limit of penalty at ₹ 50,000/-, the review authorities who are subordinate thereto can never question that limit, which is precisely done in the case on hand; they have termed the same as minimal, meagre, to quote. This is not permissible in the current set. There is no fault with the original authority’s decision in choosing one over the other, since, such a power is vested only with the original authority per Regulation 20(7). It is the settled position of law that the views of higher authorities are just a change of opinion which cannot influence/substitute the decision of another authority. The present appeal is frivolous, misconceived and above all, wastage of time and money - Appeal of Revenue dismissed.
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