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TMI Blog2014 (7) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication order dated 22.2.2007 which included imposition of penalties thereunder as well and the issue regarding validity of imposition of penalty was equally the subject matter of appellate proceedings pending before the appellate Commissioner since 25.5.2007, the date on which the appeal preferred to that authority had culminated in the order dated 29.8.2007 dismissing the appeal, the initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; penalty of ₹ 6 ,16,233 /- under Section 76 for violation of Section 68 of the Act; and penalty of ₹ 500/- for each default under Section 77 of the Act for failure to file ST -3 returns required under Section 70 of the Finance Act, 1994. 2. The assessee challenges this order inter-alia on the ground that the order is in violation of the provision of Section 84 (4) of the Act. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cifying the penalty under each of these provisions. Aggrieved by this order, the appellant preferred an appeal on 25.5.2007 before the appellate Commissioner. By the order dated 29.8.2007, the appellate Commissioner dismissed the appeal. There against the appellant preferred an appeal - ST/161/2008 to this Tribunal. Counsel for the appellant and ld. A.R. for Revenue state that this appeal was dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate Commissioner had also disposed of the appeal on 29.8.2007 by dismissing the same. 6. Section 84 spells out contours of the revisionary power of the Commissioner. Sub-section (4) enjoins that no order this under Section shall be passed by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 29.8.2007 dismissing the appeal, the initiation of revisional proceedings is unsustainable. 8. On the above factual basis, the revisional proceedings initiated by the show cause notice dated 13.9.2007 and culminating in the impugned order in revision dated 31.1.2008 are in clear transgression of provisions of Section 84(4) of the Act. On this analysis, the impugned order is unsustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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