TMI Blog2017 (11) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... states that no order shall be passed by the Commissioner when an appeal is pending before the Commissioner (Appeals). Therefore, the order passed by the Commissioner confirming the penalty under Section 76 as well as confirming the demand of interest is against law - appeal allowed - decided in favor of appellant. - ST/165/2009 - Final Order No. A/30441/2017 - Dated:- 15-3-2017 - Ms. Sulekha B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, by invoking Revisional powers under Section 84 of the Finance Act then issued a show cause notice dated 4-9-2007 proposing to impose penalty of ₹ 100/- per day under Section 76 of Finance Act, 1994. After Revisional proceedings the Commissioner vide order dated 4-12-2008 confirmed the imposition of penalty of ₹ 100/- per day under Section 76 of Finance Act, 1994. The Revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is still pending. The said appeal was filed on 4-10-2007. The penalty in respect of the present appeal has been confirmed by the Commissioner vide order dated 4-12-2008. That as per sub-section (4) of Section 84 as it then stood, no order can be passed by the Commissioner while the appeal is pending before the Commissioner (Appeals). Therefore the impugned order is against the provisions of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The above provision expressly states that no order shall be passed by the Commissioner when an appeal is pending before the Commissioner (Appeals). Therefore, the order passed by the Commissioner confirming the penalty under Section 76 as well as confirming the demand of interest is against law. The impugned order is set aside. The appeal is allowed with consequential reliefs, if any. (Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
