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Casual Plus Versus C. CE, Ludhiana. - 2012 (2) TMI 368 - CESTAT, NEW DELHI

Extract:-
Whether power u/s 84 of the Finance Act, 1994 can be exercised by Revisional Authority during pendency of the appeal before Commissioner Held that - Issue which is pending before the first Appellate authority, shall not be subject to revision jurisdiction u/s 84 of the Finance Act, 1994.



 

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