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M/s Premier Motor Garage Versus CCE, Chandigarh

2015 (4) TMI 1039 - CESTAT NEW DELHI

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 appea .....

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Commissioner (Appeals) issued the order-in-appeal on 03.04.2008 and consequently the order-in-original dated 15.02.2007 got merged in the said order-in-appeal dated 03.04.2008 and so on the date of issue of the revisionary order dated 23.01.2009, the .....

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l 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 .....

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itional Commissioner, Central Excise, Chandigarh vide order-in-original No. 17/JC/CHD/07 dated 15.02.2007 confirmed Service Tax demand of ₹ 14,07,448/- alongwith interest but did not impose any penalty under Sections 76, 77 and 78 of the Financ .....

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he 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. T .....

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t is seen that the show cause notice for revision which resulted in the impugned order was issued by the Commissioner on 06.02.2008. It is thus evident that on the date of issue of show cause notice for revision of the order-in-original dated 15.02.2 .....

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uring the relevant period, provided as under:- Section 84(4) No order under this Section shall be passed by the Commissioner, Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner, Central Excise (A .....

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