2015 (4) TMI 1039

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..... r-in-original dated 15.02.2007 was pending before the Commissioner (Appeals) and therefore as per Section 84(4) quoted above, the said order-in-original could not have been taken up for passing the revision order. Further, the Commissioner (Appeals) issued the order-in-appeal on 03.04.2008 and consequently the order-in-original dated 15.02.2007 got merged in the said order-in-appeal dated 03.04.20 .....

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..... e facts of the case, in brief, are as under: The Additional Commissioner, Central Excise, Chandigarh vide order-in-original No. 17/JC/CHD/07 dated 15.02.2007 confirmed Service Tax demand of ₹ 14,07,448/- alongwith interest but did not impose any penalty under Sections 76, 77 and 78 of the Finance Act, 1994 by extending the benefit of Section 80 of the Act ibid. The assessee filed appeal a .....

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..... s evident that on the date of issue of show cause notice for revision of the order-in-original dated 15.02.2007 in terms of Section 84 of the Finance Act, 1994, the assessee s appeal against the said order-in-original dated 15.02.2007 was very much pending before the Commissioner (Appeals). It is seen that sub-section (4) of Section 84 ibid as it existed during the relevant period, provided as und .....

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