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Poorva Sainik Shram Suraksha Samiti Versus C.C.E., Allahabad

2015 (10) TMI 115 - CESTAT ALLAHABAD

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 i .....

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5.2008, there was no order available for exercising revisional jurisdiction, on or after 26.5.2008. - Imougned order is unsustainable - Decided in favour of assessee. - Service Tax Appeal No.800 of 2010 - Final Order No.52158/2015 - Dated:- 9-7-2015 .....

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re 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 .....

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al is filed against the Order-in-Revision dated 6.10.2009 passed by the Commissioner of Central Excise and Service Tax, Allahabad, exercising powers under Section 84 of the Finance Act, 1994 (as this provision stood prior to its amendment by Finance .....

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visional 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 or .....

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under Sections 75A, 76 and 77 of the Act. No penalty under Section 78 was however imposed. 3. Against the order dated 23.10.2007, the appellant herein preferred an appeal. This was allowed by the order of the Commissioner (Appeals), Customs, Central .....

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appellate order dated 26.5.2008, it follows that the primary adjudication order dated 23.10.2007 ceased to exist, by reason of appellate effacement. 4. In view of the above, there was no adjudication order available for exercise of revisional powers .....

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