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    <title>2014 (7) TMI 976 - CESTAT NEW DELHI</title>
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    <description>The court found that the revision order imposing penalties under various sections of the Act was unsustainable as it violated Section 84(4) concerning pending appeals. The court referenced precedents to support that revisional jurisdiction cannot be exercised when an issue is pending appeal. As the penalties were part of the pending appellate proceedings, the revisional proceedings were deemed unsustainable. The court quashed the impugned order, ruling in favor of the appellant without imposing costs.</description>
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      <title>2014 (7) TMI 976 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=249940</link>
      <description>The court found that the revision order imposing penalties under various sections of the Act was unsustainable as it violated Section 84(4) concerning pending appeals. The court referenced precedents to support that revisional jurisdiction cannot be exercised when an issue is pending appeal. As the penalties were part of the pending appellate proceedings, the revisional proceedings were deemed unsustainable. The court quashed the impugned order, ruling in favor of the appellant without imposing costs.</description>
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      <pubDate>Thu, 26 Jun 2014 00:00:00 +0530</pubDate>
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