2010 (9) TMI 542

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..... d and Revision Order came to be passed , subsequent to the order of the Commissioner (Appeals) setting aside the penalties - Section 84(4), state that power of revision cannot be exercised in respect of any issue if an appeal is on such issue is pending before the Commissioner (Appeals) - The impugned order is bad in law as held by the Hon’ble High Court of Rajasthan in UOI v. Inani Carriers (2008 .....

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..... the Commissioner (Appeals), who vide his order dated 25-2-10, set aside the penalties. In the meanwhile, a Show Cause Notice proposing revision of the order of the adjudicating authority was issued in March, 2009 and Revision Order came to be passed in June, 2010, subsequent to the order of the Commissioner (Appeals) setting aside the penalties. It is clear from Section 84(4) that power of revisi .....

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