https://www.taxtmi.com/caselaws?id=176787 The Tribunal held that the revisionary order imposing penalties under Sections 76, 77, and 78 of the Finance Act, 1994 was issued without jurisdiction as an appeal against the original order was pending. As per Section 84(4) of the Act, the Commissioner cannot pass a revisionary order when an appeal on the same issue is pending. Therefore, the revisionary order was set aside, and the appeal was allowed. en-us Thu, 09 Apr 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176787 The Tribunal held that the revisionary order imposing penalties under Sections 76, 77, and 78 of the Finance Act, 1994 was issued without jurisdiction as an appeal against the original order was pending. As per Section 84(4) of the Act, the Commissioner cannot pass a revisionary order when an appeal on the same issue is pending. Therefore, the revisionary order was set aside, and the appeal was allowed. Case-Laws Service Tax Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176787