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2008 (11) TMI 79 - HC - Service TaxWhether Commissioner of Central Excise could exercise his power of revision under Section 84 of the Finance Act, 1994, to revise an order against which appeal has been decided by Appellate Authority – Held, no – since order in appeal has been passed against impugned original order, penalty enhanced in revision order is not justified – doctrine of merger is clearly applicable
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