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TMI Blog2017 (7) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the impugned Revision order dated 24.09.2009 passed by the Commissioner of Central Excise, Jaipur under Section 84 of the Finance Act, 1994. 2. Brief fact of the case are that the appellant is engaged inter alia, in rendering taxable services including telephone services to its subscribers in all over the country, except the Metro Cities of Delhi and Mumbai. For the purpose of rendering th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard to denial of cenvat credit and demand of Service Tax were dropped. However, penalties of Rs. 3,00,000/- and Rs. 2,00,000/- were confirmed under Rule 15 of the Cenvat Credit Rules, 2004. Feeling aggrieved with the adjudication order dated 27.09.2007, the appellant had preferred appeal before the ld. Commissioner (Appeals), which was disposed of vide order dated 22.08.2008 in favour of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 24.09.2009 is not sustainable. To support such stand, ld. Advocate has relied on the judgment of Hon'ble High Court of Rajasthan in the case of Union of India Vs. Inani Carriers - [2009] 18 S.T.T. 473 (Raj.). 4. On the other hand, the ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. I find that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raph in the said judgment is extracted herein below:- "Learned counsel then relied upon Larger Bench judgment of the Tribunal, Delhi, in CCE V. L.M.L. Ltd. (Scooter Division) 2002 (143) ELT 431, wherein again the assessee filed appeal before the Tribunal against the order of the Commissioner imposing penalty while not confirming the demand of duty, which appeal was allowed, holding that when ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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