2013 (6) TMI 415

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..... t by a judgement of the Hon’ble High Court of Karnataka viz. Commissioner of Service Tax vs. Motor World [2012 (6) TMI 69 - KARNATAKA HIGH COURT] wherein one of the questions of law considered by the Hon’ble High Court was Whether the revisionary authority has jurisdiction to impose penalty for the first time when it has not been imposed by the adjudicating or assessing authority by invoking Secti .....

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..... s 76 to 78 ibid against the respondent, no penalty under any of these provisions was imposed on them by the Assistant Commissioner, invoking Section 80 of the Act. Though the order-in-original was proposed to be reviewed under Section 84 of the Act, the learned Commissioner dropped the proposal. Hence the present appeal of the department which is directed against the order passed by the Commission .....

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..... 0 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. This Bench had held to the same effect in the case of Sneha Minerals vs. Commissioner of Central Excise, Belgaum [2011-TIOL-281-CESTAT-BANG]. 4. In view of the aforesaid case law, we sustain the impugned order and dismiss this appeal. (Pronounced and dictated in the open court)
Case .....

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