TMI Blog2009 (1) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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. - ST/107/2008 - 34/2009 - Dated:- 5-1-2009 - Shri P. Karthikeyan, Member (Technical) (Final Order No. 34/2009 and Stay Order No. S/5/2009 dt. 5.1.2009 certified on 9.1.2009 in Application No. S/Stay/91/2008 and Appeal No. ST/107/2008) Shri J. Shankararaman, Adv., for Appellants. Shri R.P. Meena, SDR for Respondent. Per P. Karthikeyan : M/s. Leo Travels Pvt. Ltd., Trichy short-paid service tax under the head 'Air Travel Agents' for services rendered by it during the period April, 2003 to September, 2003. The original authority found that M/s. Leo Travels had furnished i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the stay application, the appeal proper is taken up for final disposal. The learned counsel for the appellants has relied on the following decisions of this Tribunal:- (i) Solomon Foundry Vs. Commissioner of Central Excise, Tiruchirapalli reported in 2008 (89) RLT 771 (CESTAT-Che.) = 2008 (12) S.T.R. 750 (Tri.-Chennai) and (ii) Mani Engineering Works Vs. Commissioner of Central Excise, Salem reported in 2008 (12) S.T.R. 721 (Tri.-Chennai). The first decision is cited in support of the plea that the Commissioner could not enhance penalties, imposed on the assessee by the original authority exercising his discretion, in revision proceedings. In the said decision, the Tribunal had allowed the appeal of the assessee against enhanceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Commissioner (Appeals)." The impugned 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 and this appeal allowed. The application for waiver of pre-deposit and stay of recovery also gets disposed of. (Dictated and pronounced in open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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