https://www.taxtmi.com/caselaws?id=203170 The Court upheld the Tribunal's decision, dismissing the appeal and ruling that the Commissioner cannot exercise revisional jurisdiction under Section 84 of the Finance Act, 1994 to enhance liability when an appeal on the same issue is pending before the Commissioner (Appeals). The Court emphasized that Section 35A(3) of the Central Excise Act allows consideration of higher liability by the Commissioner (Appeals), making it impermissible for the Commissioner to pass orders in such circumstances. en-us Wed, 06 Apr 2011 00:00:00 +0530 Tue, 06 May 2014 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203170 The Court upheld the Tribunal's decision, dismissing the appeal and ruling that the Commissioner cannot exercise revisional jurisdiction under Section 84 of the Finance Act, 1994 to enhance liability when an appeal on the same issue is pending before the Commissioner (Appeals). The Court emphasized that Section 35A(3) of the Central Excise Act allows consideration of higher liability by the Commissioner (Appeals), making it impermissible for the Commissioner to pass orders in such circumstances. Case-Laws Service Tax Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203170