2015 (10) TMI 115

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..... s an aspect distinct from the issues on which the assessee had preferred an appeal before the appellate Commissioner, in view of setting aside of the primary adjudication order by the appellate order dated 26.5.2008, there was no order available for exercising revisional jurisdiction, on or after 26.5.2008. - Imougned order is unsustainable - Decided in favour of assessee. - Service Tax Appeal No .....

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..... The assessee is the appellant. The appeal is filed against the Order-in-Revision dated 6.10.2009 passed by the Commissioner of Central Excise and Service Tax, Allahabad, exercising powers under Section 84 of the Finance Act, 1994 (as this provision stood prior to its amendment by Finance Act, 2009 with effect from 19.8.2009). Section 84 of the Act conferred revisional powers on the Commissioner a .....

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..... red an appeal. This was allowed by the order of the Commissioner (Appeals), Customs, Central Excise and Service Tax, Allahabad, dated 26.5.2008. The appellate order declared the demand to be unsustainable and consequently the penalties as well; set aside the adjudication order dated 23.10.2007 and allowed the appeal. As a consequence of the appellate order dated 26.5.2008, it follows that the prim .....

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