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M/s Transformers & Electricals Kerala Ltd. Versus Commissioner of Central Excise, Cochin

2016 (12) TMI 1390 - CESTAT BANGALORE

Jurisdiction of Commissioner - power of revision of commissioner when the issue is pending before the Commissioner (Appeals) - imposition of penalty u/s 78 of FA, 1994 - natural justice - Held that: - reliance placed on the decision of the case of M/ .....

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he issue is pending before the Commissioner (Appeals) - appeal allowed - penalty set aside - decided in favor of appellant. - SERVICE TAX Appeal No. 403/2011 - FINAL ORDER No. 21214/2016 - Dated:- 18-11-2016 - Shri S.S Garg, Judicial Member Mr. Abrah .....

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ich the Commissioner imposed penalty of ₹ 1,33,257/- under Section 78 of the Finance Act, 1994. 2. Aggrieved by the said Order-in-Revision, the appellant has filed the present appeal. 3. Briefly the facts of the present case are that the appell .....

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and place of removal. A Show-Cause Notice dated 10.12.2008 was issued under proviso to Section 3(1) of the Finance Act, 1994 to the assessee demanding duty amount along with interest. Penalties under Sections 76 & 78 were also proposed to be impo .....

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nder sub-section (1) of Section 84 of the Finance Act invoked revisionary jurisdiction and issued a notice to the assessee who appeared and submitted that no revision under Section 84 would lie when the issue is pending before the Commissioner (Appea .....

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service tax. Against the impugned order, the assessee has filed the present appeal before the Tribunal. 4. I have heard both the parties and perused the records. 5. The learned counsel for the appellant submitted that the Order-in-Revision passed by .....

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