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2018 (4) TMI 1185 - AT - Service TaxJurisdiction - Revisional powers - Doctrine of Merger - Held that: - if any issue is pending in appeal, the Commissioner (Appeals) cannot exercise the revisional jurisdiction - In the present case, the appeal was filed before the Commissioner (Appeals) and the same was disposed of. Therefore, the O-in-O which was sought to be revised by the Commissioner was not in existence at the time when the SCN was issued. By doctrine of merger the O-in-O dated 15.12.2008 has merged with O-in-A No. 76/2010. The SCN dated 09.08.2010 is therefore against the provisions of law. Appeal allowed - decided in favor of appellant.
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