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2015 (4) TMI 1039 - CESTAT NEW DELHI

2015 (4) TMI 1039 - CESTAT NEW DELHI - 2015 (40) S.T.R. 613 (Tri. - Del.) - Validity of revision order u/s 84 - Demand of Service tax - penalty under Sections 76, 77 and 78 - Benefit of Section 80 - Jurisdiction of revisional authority - Held that:- On the date of issue of show cause notice for revision, the assessee’s appeal against the same order-in-original dated 15.02.2007 was pending before the Commissioner (Appeals) and therefore as per Section 84(4) quoted above, the said order-in-origina .....

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ed without jurisdiction - Decided in favour of assessee. - Service Tax Appeal No. 294 of 2009 - Final Order No. 51389/ 2015 - Dated:- 9-4-2015 - Mr. G. Raghuram, President And Mr. R. K. Singh, Member (Technical) For the Respondent : Ms. Suchitra Sharma, Commr. (AR) ORDER Per: R. K. Singh: Appeal has been filed against order in original dated 23.01.2009 passed by the Commissioner, Central Excise, Chandigarh as revisionary authority under Section 84 of the Finance Act, 1994 as it existed during th .....

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sed vide order-in-appeal dated 10.08.2007 for default under Section 35F of the Central Excise Act, 1944. The CESTAT vide the final order dated 01.02.2008 set aside the order-in-appeal dated 10.08.2007 and remanded the case to Commissioner (Appeals) who vide order-in-appeal dated 04.04.2008 allowed the assessee s appeal. 3. The Commissioner, Central Excise, Chandigarh on the other hand took up the order-in-original for revision in terms of Section 84 and passed the impugned order dated 23.01.2009 .....

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