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TMI Blog2016 (12) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... nk Ltd. vs. C.C.E., Cochin [2016 (12) TMI 1271 - CESTAT BANGALORE], where it was held that natural justice is essence of fair adjudication and to be ranked as fundamental - the Commissioner has no power to revision under Section 84 when the issue is pending before the Commissioner (Appeals) - appeal allowed - penalty set aside - decided in favor of appellant. - SERVICE TAX Appeal No. 403/2011 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsformers and allied products and paid duty as per the value at the time and place of removal. A Show-Cause Notice dated 10.12.2008 was issued under proviso to Section 3(1) of the Finance Act, 1994 to the assessee demanding duty amount along with interest. Penalties under Sections 76 78 were also proposed to be imposed. The Assistant Commissioner vide his order dated 26.2.2009 confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd both the parties and perused the records. 5. The learned counsel for the appellant submitted that the Order-in-Revision passed by the Commissioner is not sustainable in law. He further submitted that the Commissioner has no power to revision under Section 84 when the issue is pending before the Commissioner (Appeals). He further submitted that the original authority has already imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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