TMI Blog2003 (5) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, Bangalore. 2. Shri Srinivasa, appearing for the appellants, submitted that issue relates to Service Tax. The adjudicating authority, on considering the facts and circumstances, dropped the proceedings. Against that order, the department has filed an appeal before the Commissioner (Appeals). In the meanwhile, the Department has also revised the order passed by the adjudicating authority. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed off by the Commissioner (Appeals) only on 24-8-2000, since the Department has withdrawn the appeal. It was submitted by the Counsel that during the pendency of the appeal, the Commissioner has proceeded to revise the order passed by the adjudicating authority. He has no power to review or revise the order when the matter is pending by way of appeal before the Commissioner (Appeals). 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statute, particularly in view of the wordings of Section 84(4) of the Finance Act. 5. I have carefully considered the matter. On going through the submissions made by both sides and in view of the wordings of Section 84(4) of the Finance Act, 1994, I find that there is lot of force in the arguments advanced by the Counsel on behalf of the appellants. As can be seen from the records, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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