2007 (9) TMI 45

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..... e - Appeal Nos. ST/247-248/2007-SM(BR) - F. O. Nos. 1435-1436/2007-SM(BR)(PB) - Dated:- 7-9-2007 - [Order per] - Common issue is involved in these appeals, therefore, are being taken up together. 2. The appellant filed these appeals against impugned orders whereby penalties imposed under the Service Tax were enhanced by the Commissioner of Central Excise. 3. The brief facts of the case .....

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..... ntention of the appellant is that the penalties are set aside by the Commissioner (Appeals) in the appeal filed by the appellant and that order has not been challenged by the Revenue, therefore, there is no question of enhancement of penalty. The contention of the Revenue is that as per provisions of Finance Act, the Commissioner of Central Excise is empowered to enhance the amount of Service Tax .....

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