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TMI Blog2015 (11) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (A) during the relevant period. - revision order of the Commissioner in respect of demand of interest on the service tax and penalties imposed under Section 77 by the lower authority is not sustainable and is hereby declared contravening the provisions of law i.e., the then provisions of Section 84 of the Finance Act, 1994. However, the revision order of the Commissioner in respect of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 is to be imposed on the appellant. He also held that the demands and penalties in the lower authority s order are upheld . 3. Learned AR appearing for the department says that Commissioner can issue a revision order even when the appeal is pending before the Commissioner (A) as per the provisions as existed then under Section 84 of the Finance Act. 4. The learned advocate for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Central Excise. The relevant provisions of Section 84 of the Finance Act, 1994 as existed then are given below: (1) The Commissioner of Central Excise may call for records of a proceeding under this chapter which has been taken by the subordinate to him and may make such inquiry or cause such inquiry to be made and subject to the provisions of this chapter, pass such orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority. 5.2 This impugned revision order of Commissioner is certainly not sustainable in respect of the demand of interest and penalty as imposed under Section 77 in his order by original adjudicating authority, who is Joint Commissioner of Central Excise, Customs and Service Tax. 6. Considering the facts of the case, submissions of both the sides, the case law cited by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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