Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1228 - CESTAT NEW DELHIJurisdiction - revisionary power of Commissioner (Appeals) - Held that: - Section 84 empowers the Commissioner of Central Excise to revise the orders passed by the lower Authorities and for this purpose the section grants a period of two years from the date of the original order - in the present case, the assessee had challenged the order-in-original before Commissioner (Appeals), who in turn passed the order-in-appeal - On the date on which the Commissioner issued SCN initiating proceedings under Section 84, the original order had already got merged with the order of the Commissioner (Appeals). As such, Commissioner did not enjoy the powers for passing an order-in-revision under Section 84 on such date - appeal allowed - decided in favor of appellant.
|