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2014 (7) TMI 976 - AT - Service TaxValidity of revision order - Violation of provision of Section 84 (4) - Held that:- If an issue is pending in appeal, the revisional jurisdiction under Section 84 could not be exercised. Since the appellant had preferred an appeal against the entirety of the adjudication order dated 22.2.2007 which included imposition of penalties thereunder as well and the issue regarding validity of imposition of penalty was equally the subject matter of appellate proceedings pending before the appellate Commissioner since 25.5.2007, the date on which the appeal preferred to that authority had culminated in the order dated 29.8.2007 dismissing the appeal, the initiation of revisional proceedings is unsustainable. - Following decision of Union of India vs. Inani Carriers [2008 (11) TMI 79 - RAJASTHAN HIGH COURT] and C.C.E. vs. Shiva Builders [2011 (4) TMI 34 - HIGH COURT OF PUNJAB AND HARYANA] - Decided in favour of assessee.
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