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2015 (11) TMI 1179 - CESTAT BANGALORE

2015 (11) TMI 1179 - CESTAT BANGALORE - TMI - Imposition of penalty - Power of Commissioner to review - Held that:- As per Section 84 though Commissioner has power of revision he/she did not have any revision power in respect of an issue, if appeal against such an issue was pending before Commissioner (A) during the relevant period. - revision order of the Commissioner in respect of demand of interest on the service tax and penalties imposed under Section 77 by the lower authority is not sustain .....

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Respondent : Mr. Ajay Saxena, Commissioner (AR) ORDER Per : Ashok K Arya Both the sides have been heard in detail. 2. The appellant viz., Malayalam Communication Ltd. has filed this appeal against the revision order passed by Commissioner of Central Excise and Customs, Thiruvananthapuram under the then provisions of Section 84 of the Finance Act, 1994. The Commissioner in this revision order has held that no penalty under Section 76 of the Finance Act, 1994 is to be imposed on the appellant. He .....

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rder of the Joint Commissioner in their case. She mentioned that in respect of the same order, Commissioner started revision proceedings and issued a revision order though this order did not impose any penalty under Section 76. She cited the decision of the Hon ble Punjab and Haryana High Court in the case of CCE vs. Shiva Builders decided on 6.4.2011 in appeal STA No.51 of 2010 saying that when appeal had been preferred before Commissioner (A) exercise of power under Section 84(4) of Finance Ac .....

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the provisions of this chapter, pass such order thereon as he thinks fit. (2)… (3) .. (4) No order under this Section shall be passed by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (Appeal). 5.1 The provisions of law as quoted above are clear that though Commissioner has power of revision he/she did not have any revision power in respect of an issue, if appeal against such an issue was pend .....

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