https://www.taxtmi.com/caselaws?id=4014 The Appellate Tribunal CESTAT, New Delhi, set aside the Commissioner's revision order for service tax demands and penalties, citing that once an order has merged with a higher appellate order, it cannot be revised. The Tribunal emphasized the importance of following due process in challenging orders and the limitations on revision powers. The decision underscores the significance of understanding the legal implications of order merging and the restrictions on revising such merged orders. en-us Tue, 18 Dec 2007 00:00:00 +0530 Thu, 15 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4014 The Appellate Tribunal CESTAT, New Delhi, set aside the Commissioner's revision order for service tax demands and penalties, citing that once an order has merged with a higher appellate order, it cannot be revised. The Tribunal emphasized the importance of following due process in challenging orders and the limitations on revision powers. The decision underscores the significance of understanding the legal implications of order merging and the restrictions on revising such merged orders. Case-Laws Service Tax Tue, 18 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4014