2012 (11) TMI 129

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..... ent [Order per : P. G. Chacko] : This appeal filed by the assessee is directed against the penalty imposed on them by the learned Commissioner as revisionary authority under Sections 76 & 78 of the Finance Act, 1994. On a perusal of the records, we find that, in adjudication of a show-cause notice, the Assistant Commissioner had confirmed a demand of service tax against the assessee and also app .....

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..... arned counsel for the appellant that, where the original authority found the case fit for grant of the benefit of Section 80 to the assessee in the context of considering the question whether any penalty was liable to be imposed on them under Section 76 or Section 78 of the Finance Act 1994, it was not open to the revisionary authority to revise the such decision of the original authority. In this .....

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..... y, the assessee has not challenged the said orders but has paid the same. In such circumstances, the revisional authority had no jurisdiction to interfere with the said orders as the authority below had held that there was sufficient cause for non-payment of duty. Therefore, the order passed by the revisionary authority is erroneous and calls for interference. Hence, no case for interference with .....

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