https://www.taxtmi.com/caselaws?id=235997 The Tribunal allowed the appeal filed by M/s Alpha Polypropylene, setting aside the Commissioner's review order under Section 84 of the Finance Act, 1994. The Commissioner's review order was deemed improper as it did not comply with the statutory requirements, specifically the condition regarding the pending appeal before the Commissioner (Appeals). Consequently, the Tribunal held that the review order was not valid and ruled in favor of the appellants, overturning the penalties imposed under various sections of the Finance Act, 1994. en-us Wed, 15 May 2013 00:00:00 +0530 Thu, 09 Jan 2014 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235997 The Tribunal allowed the appeal filed by M/s Alpha Polypropylene, setting aside the Commissioner's review order under Section 84 of the Finance Act, 1994. The Commissioner's review order was deemed improper as it did not comply with the statutory requirements, specifically the condition regarding the pending appeal before the Commissioner (Appeals). Consequently, the Tribunal held that the review order was not valid and ruled in favor of the appellants, overturning the penalties imposed under various sections of the Finance Act, 1994. Case-Laws Service Tax Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235997