2014 (11) TMI 872

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..... harma, A.R. JUDGEMENT Per R.K. Singh : This order is being passed in respect of Appeal No. ST/2485/2012-CU(DB) filed by Commissioner of Central Excise & Service Tax, Bhopal against Order-in-Appeal No. 97/BPL/2012 dated 9.5.2012 in terms of which the penalties imposed vide Order-in-Original No. 22/ADC/ST/STN/2012 dated 31.1.2012 were set aside invoking provisions of Section 80 of Finance Act, 1 .....

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..... mjeet Singh & Co. Ltd. Vs. CCE, Raipur - 2013 (32) STR 740 (Tri.-Del.). 3. In the Revenue's appeal it is contended that the Commissioner (Appeals) has incorrectly invoked the provisions of Section 80 of Finance Act, 1994 for setting aside the penalty and prayed for restoration of the same. 4. As is evident from the foregoing, the only issue involved in the Appellants appeal is whether the value .....

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