2008 (12) TMI 194

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..... .K. Das, Judicial Member.- The appellant filed this appeal against the order of the Commissioner of Central Excise vide Order No. Commissioner/RPR/ST/90/2006, dated 27-11-2006, whereby order dated 31-12-2004 passed by the Assistant Commissioner of Central Excise was revised and penalty was enhanced from Rs. 7,000 to @ Rs. 100 per day till the payment of tax under section 76 of Finance Act, 1994. .....

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..... of Deluxe colour Lab (P.) Ltd. v. CCE [2008] 17 STT 481 (New Delhi-CESTAT) set aside the penalty on the identical situation. It is seen that the Tribunal in the case of Jain Brothers v. CCE [2009] 19 STT 455 (New Delhi-CESTAT) following the decision of the Deluxe Colour Lab (P.) Ltd. case (supra set aside the imposition of penalty. 4. In view of that the impugned order of Commissioner to revise .....

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