CCE Vs. BRILL EDUCATION (INDIA) PVT. LTD.

JUDGEMENT

(1.) THE relevant facts of the case, in brief, are that the Respondents are engaged in business/profession of commercial training and coaching centre.

(2.) A show cause notice dated 12.10.2004 was issued proposing demand of tax for the period July, 2003 to September, 2003 of Rs. 98,404/ - and penalty along with interest. The Respondent deposited the tax of Rs. 50,000/ - prior to issue of the show cause notice and also deposited the balance amount of Rs. 48,404/ - along with interest after issue of show cause notice. The Adjudicating Authority confirmed the demand of tax and appropriated the amount as deposited by the Respondent. He also imposed a penalty of Rs. 50,000/ - under Section 76 of Finance Act, 1994. The show cause notice dated 1.10.2007 was issued under Section 84 for reviewing the Adjudication Order. The Commissioner of Central Excise by the impugned order dropped the proceedings initiated under show cause notice dated 1.10.2007. Hence, the Revenue filed this appeal.