https://www.taxtmi.com/caselaws?id=123 Section 84(4) of the Finance Act, 1994 barred the Commissioner from revising an adjudication order on an issue while an appeal on that same issue was pending before the appellate authority. A revisional order passed during the pendency of the departmental appeal was therefore without jurisdiction and could not be validated by the later withdrawal of that appeal. The statutory prohibition operated at the time of revision, so the revisional order was unsustainable in law. The assessee was accordingly entitled to consequential relief. en-us Fri, 30 May 2003 00:00:00 +0530 Thu, 03 Jul 2008 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123 Section 84(4) of the Finance Act, 1994 barred the Commissioner from revising an adjudication order on an issue while an appeal on that same issue was pending before the appellate authority. A revisional order passed during the pendency of the departmental appeal was therefore without jurisdiction and could not be validated by the later withdrawal of that appeal. The statutory prohibition operated at the time of revision, so the revisional order was unsustainable in law. The assessee was accordingly entitled to consequential relief. Case-Laws Service Tax Fri, 30 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123