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2016 (12) TMI 1390 - AT - Service TaxJurisdiction of Commissioner - power of revision of commissioner when the issue is pending before the Commissioner (Appeals) - imposition of penalty u/s 78 of FA, 1994 - natural justice - Held that: - reliance placed on the decision of the case of M/s Federal Bank Ltd. vs. C.C.E., Cochin [2016 (12) TMI 1271 - CESTAT BANGALORE], where it was held that natural justice is essence of fair adjudication and to be ranked as fundamental - the Commissioner has no power to revision under Section 84 when the issue is pending before the Commissioner (Appeals) - appeal allowed - penalty set aside - decided in favor of appellant.
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