TMI Blog2008 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... d not have been validly imposed on the appellants in a revisional order by Commissioner (Appeals)- Accordingly, the impugned order is set aside as it is pre-mature and the matter is remanded to the Commissioner - S/112/2008 - 956/2008 - Dated:- 5-9-2008 - Shri P. Karthikeyan, Member (T) Shri J.R. Srinivasan, Consultant, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax due, appropriate interest and imposed penalties under Sections 77 and 78 of the Act. In revision proceedings, the Commissioner imposed penalty in terms of Section 76 of the Act. 3. Moving the application, the ld. Consultant for the appellants submits that the activity alleged to have been undertaken by the appellants did not constitute service of 'site preparation and clearance'. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CDR, the revisional order has been passed prematurely. Sub-section (4) of Section 84 of the Act reads as follows: "(4) No order under this section shall be passed by the Collector of Central Excise in respect of any issue if an appeal against such issue is pending before the Collector of Central Excise (Appeals)." It is found from the appeal filed by M/s. Mani Engineerings Works, that they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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