TELE TECH COMMUNICATIONS Vs. CCE

JUDGEMENT

(1.) BY adjudication order dated 7 March 2006, the Assistant Commissioner of Central Excise appropriated the tax as already paid by the appellant and also imposed penalty under Section 77 and Section 78 of Finance Act, 1994. The appellant preferred an appeal before the Commissioner (Appeals) against the said adjudication order. By Order -in -Appeal dated 31 August 2006, Commissioner (Appeals) upheld the adjudication order. Then the appellant filed an appeal against the Order -in -Appeal before the Tribunal. By final order No. 1049/07 -SM (BR) dated 4 June 2007, the Tribunal set aside the impugned orders. The relevant portions of order of the Tribunal are reproduced below:

(2.) THE Commissioner of Central Excise in exercise power under Section 84 of the Finance Act 1994 revised the adjudication order dated 07/3/06. By order in revision dated 17/4/07 imposed penalty under Section 76 of the said Act. The appellant filed the present appeal against the revised order of Commissioner.

(3.) THE learned advocate on behalf of the appellant submits that the Tribunal vide final order dated 4 June 2007 set aside the impugned order and therefore the revision order of the Commissioner against the same adjudication order is not sustainable. He further submits that the appellant paid the tax on the amenestry scheme. So, the imposition of penalty under Section 76 is contrary to the said scheme.