2009 (10) TMI 183

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..... ned 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 .....

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..... ner to impose penalty as above. 2. Learned Counsel appearing for the appellants submits that imposition of penalty by review order is unwarranted in view of the decision of the Tribunal in case of Majestic Mobikes (P.) Ltd. v. CST [2008] 16 STT 296 (Bang. - CESTAT). Therefore he prays that the review order may be set aside. 3. Learned DR submits that power of review being exercised properly, app .....

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..... sidered by the learned adjudicating authority enabled him to drop the penalty proceedings. Therefore the appellant cannot be adversely affected by the review order. Facts and circumstances also show that adjudication order passed by the learned authority was acceptable to revenue for sometime. But show-cause notice for review was issued on 16-1-2009. 6. It is settled principle of the law that one .....

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