2007 (11) TMI 279

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..... eld by SC - CCE in exercise of power u/s 84 revised the adjudication order and imposed penalty holding that imposition of penalty equal to tax is mandatory - impugned orders are set-aside and matters are remanded back to the adjudicating authority - ST/208-209 of 2007-SM(BR) - 1874-1875 of 2007-SM(BR) - Dated:- 8-11-2007 - P.K. DAS, JUDICIAL MEMBER Ms. Reena Khair with Mr. Abhishek Jaju, f .....

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..... he case of CCE, v. Machino Montell (I) Ltd., reported in 2006 (202) ELT 398 (P H) held that imposition of penalty equal to tax is mandatory. She further submits that the Commissioner did not consider the facts of the case on merit. 3. Learned authorized representative (DR) reiterates the finding of the Commissioner. 4. After hearing both the sides and on perusal of the record I find .....

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