2008 (10) TMI 232

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..... : Adarsh Kumar Goel, J. (Oral)]. - The Revenue has preferred this appeal under Section 35(G) of the Central Excise Act, 1944 (for short the Act) against the order Annexure P-2 dated 20-6-2007 passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi, proposing to raise following substantial questions : "(i) Whether CESTAT's Order setting aside Order-in-Revision enhancing penalty u .....

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..... and thus beyond maximum penalty leviable. The Revisional Authority reduced the amount of penalty to Rs. 10,167/- for delay of 129 days which was equal to 100% of the service tax. 3. The Revenue approached the Tribunal. The Tribunal following the judgment of Karnataka High Court in CCE Bangalore v. Sunitha Shetty - 2006 (3) S.T.R. 404 (Kar.) = 2004 (174) E.L.T. 313 (Kar.), dismissed the appeal. 4 .....

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