COMMISSIONER OF SERVICE TAX Vs. RAMANASEKAR STEELS LTD.

JUDGEMENT

(1.) THE Revenue is on appeal as against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench Ramanasekar Steel Ltd. v. C.C.E. : [2008] 12 STT 208 raising the following questions of law; - -

(2.) WHETHER the Tribunal was right in setting aside the penalty in full solely on the ground that the first respondent was declared as a sick industry with effect from 31.12.2000?