2007 (7) TMI 271

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... adjudication order was passed - held that once the Deputy Commissioner exercises his discretion conferred on him under section 80 to drop the proceedings, it is not open to Review Authority to impose penalty on them - there is enough justification for waiver of pre-deposit of penalties
T.K. JAYARAMAN, TECHNICAL MEMBER M.S. Srinivasa for the Appellant. Anil Kumar for the Respondent. ORDER 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earned Advocate relied on the judgment of the Hon'ble Karnataka High Court in the case of CCE v. Sunitha Shetty 2004(174) ELT 313/[2005] 1 STT 51 wherein it was held that once the Deputy Commissioner exercises his discretion conferred on him under section 80 to drop the proceedings, it is not open the Review Authority to impose penalty on them. 3. Heard the learned JDR, Shri Anil Kumar in the mat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X