2009 (2) TMI 701

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..... an amount of Rs. 1.25 lakhs imposed by the Commissioner of Central Excise on the appellants under Sections 76 77 of the Finance Act, 1994 (the Act). The impugned order is an Order-in-Revision passed u/s 84 of the Act. The original authority had dropped the proceedings initiated against the appellants to recover an amount of Rs. 21,079/- towards service tax on security services rendered by the .....

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..... of Rs. 1.25 lakhs in the review proceedings, the Commissioner had traversed beyond the scope of the show-cause notice basic to the proceedings. The impugned amounts of penalty were not sustainable in law. I have also heard the learned Jt. CDR on the application. He concurs with the learned Counsel on the factual submissions made. 3. After considering the submissions made by both sides I find th .....

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