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TMI Blog2012 (2) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... .1162 of 2011 - - - Dated:- 15-2-2012 - Mr. D.N.Panda, Mr. Rakesh Kumar, JJ. Shri Sudhir Malhotra, Advocate for the appellant/applicant Shri R.K. Gupta, A.R. for the respondent Per Mr. D.N. Panda: Learned Counsel says that during pendency of the appeal before learned Commissioner, no power under Section 84 of the Finance Act, 1994 can be exercised by Revisional Authority s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that authority passed an order on 31.8.2010. Against that order, the appellant came to Tribunal and Tribunal in appellant s case No.ST/1672/2010 waived the requirement of pre-deposit and the matter was remanded to the commissioner (Appeals). This was by order dated 8.7.2011 of the Tribunal. During pendency of the matter before learned Commissioner (Appeals) notice under Section 84 of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all not be subject to revision jurisdiction under Section 84 of the Finance Act, 1994. Para 18 of the show cause notice dated 22.3.2011 issued under Section 84 of the Finance Act indicates that the demand of Rs.7,78,560/- was proposed which was covered under original jurisdiction on some controversy. Both sides agree that they shall work out the issues pending before learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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