Pending appeal bars revision under Section 84(4), making the revisional order unsustainable despite later withdrawal.

Section 84(4) of the Finance Act, 1994 barred a Commissioner from passing a revision order on an issue while an appeal on the same issue was pending before the Commissioner (Appeals). Because the appeal had not been finally disposed of when the revision was made, the later withdrawal application did not validate the earlier action. The revision order was therefore without authority and unsustainable, and consequential relief followed for the assessee.

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Issues: Whether the Commissioner could revise an adjudication order when an appeal against the same issue was pending before the Commissioner (Appeals) under Section 84(4) of the Finance Act, 1994.

Analysis: Section 84(4) barred the passing of a revision order in respect of any issue while an appeal against that issue remained pending before the Commissioner (Appeals). The records showed that the appeal had not been finally disposed of when the Commissioner proceeded to revise the adjudication order. The subsequent withdrawal application did not cure the defect, since the appeal stood disposed of as withdrawn only later.

Conclusion: The revision order was without authority and unsustainable. The appeal succeeded and the assessee was entitled to consequential relief.

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