Custom, Excise & Service Tax Tribunal
Cce, Chennai vs M/S. Top Detective Security Services ... on 4 March, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. S/114/2006
(Arising out of Order-in-Appeal No. 129/2005 (M-III) (ST) dated 29.12.2005 passed by the Commissioner of Central Excise (Appeals), Chennai)
CCE, Chennai Appellant
Vs.
M/s. Top Detective Security Services Ltd. Respondents
Appearance Shri T.H. Rao, SDR for the Appellant Shri M.N. Bharathi, Advocate for the Respondents CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 04.03.2010 Date of Decision: 04.03.2010 Final Order No. ____________ Heard both sides. The Department is in appeal against the order of the Commissioner (Appeals) setting aside the penalties imposed on the respondents. I find that the lower appellate authority has passed a detailed reasoned order and has applied the provisions of Section 80 for setting aside the penalties. As such, the impugned order calls for no interference. Consequently, the Departments appeal is dismissed. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
??
??
??
2