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2009 (10) TMI 183 - CESTAT, BANGALOREReview order-penalty u/s 76, 78- . The appellant has come against the Review Order passed by the learned Commissioner on 4-2-2009 imposing penalty under sections 76 and 78 of the Finance Act, 1994 which was not done in the order of the adjudication dated 5-2-2007. In the light of the decision of Majestic Mobikes (P.) Ltd. v. CST [2008] 16 STT 296 (Bang. - CESTAT) held that- It is settled principle of the law that one shall not be exposed to adversity in appeal or review when he was not exposed to such adversity in adjudication thus the review order is unsustainable and the same is set aside. Accordingly, the assessee’s appeal is allowed.
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