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2015 (10) TMI 115 - CESTAT ALLAHABAD

2015 (10) TMI 115 - CESTAT ALLAHABAD - TMI - Penalty u/s 75A, 76 and 77 - Revisional jurisdiction u/s 84 - Held that:- There was no adjudication order available for exercise of revisional powers under Section 84 of the Act. Though the revision was proposed as against non-imposition of penalty in the primary adjudication order, which is an aspect distinct from the issues on which the assessee had preferred an appeal before the appellate Commissioner, in view of setting aside of the primary adjudi .....

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ppeal was dispatched to the appellant but there is no representation on behalf of the appellant at the hearing today. On behalf of the appellants Counsel a letter is however filed seeking adjournment on the ground that appellants Counsel Shri L.P. Asthana is out of the Country and an associate Counsel Mrs. Reena Khair is professionally preoccupied elsewhere. In the circumstances of the case however we dispose of the case ex parte the appellant after hearing the ld. A.R. for the Respondent/Revenu .....

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(5) of Section 84 disable exercise of the revisional jurisdiction in respect of any issue if an appeal against such such is pending before the Commissioner (Appeals), or after expiry of two years from the date on which the order sought to be revised was passed, respectively. 3. The impugned order reviewed the primary adjudication order dated 23.10.2007 passed by the Assistant Commissioner, Central Excise Division, Faizabad. The order dated 23.10.2007 confirmed service tax demand of ₹ 4,19 .....

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