2010 (3) TMI 377 - AT - Service Tax

Penalty- The assessees have filed appeal before the Commissioner (Appeals) against the penalty. In meanwhile Commissioner passed a revisionary order. Held that- being issue is pending to Commissioner (Appeals) thus Commissioner have no power to pass order. Set aside the order and allow the appeal.

Summary

The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellant as the Commissioner's revisionary order to enhance the penalty was deemed unlawful due to an appeal already pending. The penalty imposed under Section 76 of the Finance Act, 1994 was set aside, and the appeal was allowed.