2011 (2) TMI 845

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... contention of the applicant is that the Commissioner of Service Tax is not justified in reviewing the order passed by the adjudicating authority, as the adjudicating authority has exercised discretion conferred under Section 80 of the Finance Act and relied upon the decision of the Hon'ble Karnataka High Court in the case of CCE, Bangalore-III Vs. Sunitha Shetty (2004 -TMI - 170 - HIGH COURT (KARN .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icant is that the Commissioner of Service Tax is not justified in reviewing the order passed by the adjudicating authority, as the adjudicating authority has exercised discretion conferred under Section 80 of the Finance Act and relied upon the decision of the Hon'ble Karnataka High Court in the case of CCE, Bangalore-III Vs. Sunitha Shetty reported in 2006 (3) STR 404 (Kar.). 3. The contention .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X