2008 (12) TMI 131

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..... ing. In the meantime, Commissioner of Central Excise revised the Original order and enhanced the penalty -Tribunal in the case of M/s. Jain Brothers and others following the decision of the Deluxe Colour Lab Pvt. Ltd. set aside the penalty - impugned order of Commissioner to revise the order of adjudicating authority by enhancing penalty is set aside - ST/104/2007 - ST/1/2009(PB), - Dated:- 19-1 .....

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..... phic paper and chemicals would be included in the taxable value of photographic service. He further submits that the Assistant Commissioner of Central Excise vide order dated 31 st December 2004 confirmed the demand of tax and imposed penalty of Rs. 7,000.00 under Section 76 of the Act. He also submits that they have filed appeal before the Commissioner (Appeals) against the order of the Assistan .....

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