2008 (6) TMI 95

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... no justification for imposition of any penalty as there is no suppression of facts – held that if Revenue has relied on the case relating to Central Excise while appealing against the impugned order, then Commissioner cannot be challenged for relying on the same - ST/286/2007 - 707/2008 - Dated:- 11-6-2008 - Shri T. K. Jayaraman, Member (T) Shri K. Sambi Reddy, JDR, for the Appellant. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... into account the circumstances, he held that there is no justification for imposition of any penalty. The penalty proceedings were dropped. 4. Aggrieved over the impugned order of the Commissioner (Appeals), Revenue has filed this appeal relying on the following decisions of the Hon'ble High Court of Punjab and Haryana. (a) The CESTAT's Larger Bench in the case of Machino Montel (I) Ltd. ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... proper perspective and there is absolutely no justification for finding fault with the order. There is no suppression of facts. It is strange that in the grounds of appeal, it has been stated that the cases relied on by the Commissioner (Appeals) relate to Central Excise and therefore they would not be applicable to the Service tax, but at the same time Revenue also has relied on the case relating .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X