2010 (5) TMI 370

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..... the Appellant. Shri Mahesh Kumar Rastogi, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Moving the stay application, ld. Counsel submits that soon after passing of the first appellate order on 16-4-2009 the Revisional Authority issued a show cause notice on 16-6-2009, which is two months thereafter proposing to impose penalty on the appellant invoking provision of Sections 7 .....

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..... under Section 84 of the Finance Act, 1994, by the ld. Commissioner. Therefore, that order holds the field. 3. Heard both sides and perused the records. We are not in agreement with the revenue's submission, when we find that revenue did not wait to initiate suo motu revision proceedings after examination of the appellate order passed by the ld. Commissioner (Appeals). Within two months of p .....

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