Pending revision bars parallel recovery proceedings on the same rebate dispute; proceedings should be kept in abeyance.

Where a rebate dispute is already pending before the Revisionary Authority, parallel adjudication of protective recovery demands on the same issue should be deferred. The note states that once a revision application has been filed against the earlier appellate order, the original authority ought to keep the subsequent proceedings in abeyance rather than proceed independently on the same controversy. It also notes that the Revenue's later clarification supported postponement until the revision was decided. The impugned orders were therefore set aside and the matter remanded with directions to keep the proceedings in abeyance pending the revision outcome.

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Issues: Whether the impugned orders confirming recovery of rebate amounts could be sustained when the very dispute was already pending in revision before the Revisionary Authority, and whether the matter should instead be kept in abeyance.

Analysis: The appeals arose from orders refusing to entertain the assessee's challenge on the ground of non-deposit and from protective demands issued on the same rebate dispute. The record showed that a revision application had already been filed against the earlier appellate order and that the matter was sub judice before the Revisionary Authority. In that situation, the original authority ought not to have proceeded to adjudicate the protective notices on the same issue and should have awaited the outcome of the revision proceedings. The subsequent clarification from the Revenue also supported keeping the matter in abeyance until the revision was decided.

Conclusion: The impugned orders were set aside and the matter was remanded with a direction to keep the proceedings in abeyance until the Revisionary Authority decides the revision application.

Final Conclusion: The assessee obtained relief by way of remand, and the disputed recovery proceedings cannot continue independently until the pending revision is concluded.

Ratio Decidendi: Where the same dispute is already pending before the competent revisionary forum, parallel adjudication of protective demands on that issue should be deferred and the proceedings kept in abeyance.

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