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TMI Blog2011 (6) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, the order was set aside and the matter was remanded with a direction to take up the adjudication of the issue at the appropriate time as per law. In this case also since both sides do not know the outcome of the appeal filed before the Commissioner (A) and whether the Commissioner (A) had decided the appeal at the time when the revision order was passed, it is a fit case for grant o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision power conferred on her under Section 84 of the Finance Act, 1994 and issued show cause notice and passed the impugned order whereby she has imposed penalty under Section 76 of the Finance Act, 1994 for which the revision was taken up. 2. The learned counsel submitted that once an appeal is filed and pending, the Commissioner could not have taken up revision of the order of the original a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner (A) was a challenge to the demand of Service Tax and penalties under Section 77 and 78 of the Finance Act, 1994 and Section 76 was not an issue before Commissioner (A) and therefore, the revision by the Commissioner is not barred by law. 4. I have considered the submissions made by both sides. As submitted by the learned counsel for the appellants, I find that in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue at the appropriate time as per law. In this case also since both sides do not know the outcome of the appeal filed before the Commissioner (A) and whether the Commissioner (A) had decided the appeal at the time when the revision order was passed, it is a fit case for grant of stay and remand at the stage of stay itself to the original adjudicating authority to take up the adjudication at the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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