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TMI Blog2010 (8) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... the case Kirloskar Power Equipments Ltd. v. CCE [2009 -TMI - 75582 - CESTAT, MUMBAI] - The impugned order is upheld and the appeal filed by the revenue is rejected - ST/206/2009 - A/400/SMB/WZB/MUM./2010/C-IV - Dated:- 3-8-2010 - ASHOK JINDAL, JJ. ORDER 1. This appeal is filed by the revenue. The short issue involved in this case is that the adjudicating authority has waived the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mum. - CESTAT). 3. On the other hand, the learned Advocate for the respondents relied on the decision in the case of CST v. Lark Chemicals [Central Excise Appeal No. 241 (Bom.) of 2006, dated 30-8-2007]. He also relied on Kirloskar Power Equipments Ltd. v. CCE [2009] 23 STT 456 (Mum. - CESTAT). 4. Heard both sides. 5. On careful examination of the submissions made by both the sides, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases, the Adjudicating Authority has not exercised his power under section 80 of the Finance Act, 1994 to waive the penalties. 6. As per the above discussion, in this case also the Commissioner has exercised its jurisdiction under section 80 of the Finance Act, 1994 and held that no penalty is leviable after considering the submission s made by the respondents, I do not find any reason to in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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