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Casual Plus Versus C. CE, Ludhiana. - 2012 (2) TMI 368 - CESTAT, NEW DELHI - Service Tax
......... on by learned Commissioner (Appeals) upon remand of the matter by Tribunal on 8.7.2011. 3. Learned Representative for Revenue says that when the appellant stated before the authority that its appeal was dismissed by Commissioner (Appeals), on that premise, notice under Section 84 of the Finance Act was issued. We are conscious of the provision of law and to that extent, an issue is pending before the first Appellate authority, that shall not be subject to revision jurisdiction under Section 84 of the Finance Act, 1994. Para 18 of the show cause notice dated 22.3.2011 issued under Section 84 of the Finance Act indicates that the demand of Rs.7,78,560/- was proposed which was covered under original jurisdiction on some controversy. Both sides agree that they shall work out the issues pending before learned Commissioner (Appeals) to resolve the controversy. 5. In view of aforesaid observation made preliminarily there shall be waiver of pre-deposit during pendency of the appeal.