2012 (6) TMI 163

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..... [Order per : D.N. Panda, Member (J)]. -  There is only 8 days' delay in filing the appeal. The reason for delay explained appears to be reasonable for which delay so made is condoned and Misc. application for condonation of delay is allowed. 2. The appellant is in appeal against revisionary order passed by the Commissioner on 21-7-2010 giving rise to tax demand of Rs. 77,545/-. He exe .....

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..... aforesaid tax demand. The controversy having reached to finality, a parallel order came from revisionary authority. Law is well settled that there cannot be two parallel orders in respect of same proceedings. Hon'ble High Court of Rajasthan in the case of UOI v. Inani Carriers reported in 2009 (13) S.T.R. 230 (Raj.) has held that once the appellate power has been exercised, exercise of revisionar .....

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