https://www.taxtmi.com/caselaws?id=78271 The Tribunal waived the pre-deposit condition and proceeded to hear and dispose of the appeal directly due to the narrow scope of the issue. The Commissioner's review of the Order-in-Original was found to be incorrect as it violated statutory provisions, leading to the setting aside of the impugned order and allowing the appeal. The Tribunal emphasized that the Commissioner could not review the original order while an appeal was pending, as per section 84(4) of the Finance Act, 1994. en-us Wed, 27 Jan 2010 00:00:00 +0530 Tue, 18 Jan 2011 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78271 The Tribunal waived the pre-deposit condition and proceeded to hear and dispose of the appeal directly due to the narrow scope of the issue. The Commissioner's review of the Order-in-Original was found to be incorrect as it violated statutory provisions, leading to the setting aside of the impugned order and allowing the appeal. The Tribunal emphasized that the Commissioner could not review the original order while an appeal was pending, as per section 84(4) of the Finance Act, 1994. Case-Laws Service Tax Wed, 27 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78271