2015 (10) TMI 115

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..... Per Justice G. Raghuram: Notice of hearing of this 2010 Appeal was dispatched to the appellant but there is no representation on behalf of the appellant at the hearing today. On behalf of the appellants Counsel a letter is however filed seeking adjournment on the ground that appellants Counsel Shri L.P. Asthana is out of the Country and an associate Counsel Mrs. Reena Khair is professionally p .....

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..... ore the Commissioner (Appeals), or after expiry of two years from the date on which the order sought to be revised was passed, respectively. 3. The impugned order reviewed the primary adjudication order dated 23.10.2007 passed by the Assistant Commissioner, Central Excise Division, Faizabad. The order dated 23.10.2007 confirmed service tax demand of Rs. 4,19,608/- along with interest imposed pena .....

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..... vision was proposed as against non-imposition of penalty in the primary adjudication order, which is 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. .....

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