https://www.taxtmi.com/caselaws?id=186612 The appeal, initially dismissed for non-prosecution, was restored after the appellant's communication about inability to attend the hearing was acknowledged. The court emphasized deciding appeals on merits even in cases of non-appearance. Regarding the Order-in-Revision under Section 84 of the Finance Act, 1994, it was deemed inappropriate as it was passed while the matter was pending before the Commissioner (Appeals). The Tribunal found the revision to be in violation of the law, as penalties were linked to the sustainability of the demand and should not have been decided while an appeal on the issue was pending. Consequently, the Order-in-Revision was set aside, and the appeal was allowed in favor of the appellant. en-us Thu, 01 Oct 2015 00:00:00 +0530 Sat, 24 Sep 2016 09:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186612 The appeal, initially dismissed for non-prosecution, was restored after the appellant's communication about inability to attend the hearing was acknowledged. The court emphasized deciding appeals on merits even in cases of non-appearance. Regarding the Order-in-Revision under Section 84 of the Finance Act, 1994, it was deemed inappropriate as it was passed while the matter was pending before the Commissioner (Appeals). The Tribunal found the revision to be in violation of the law, as penalties were linked to the sustainability of the demand and should not have been decided while an appeal on the issue was pending. Consequently, the Order-in-Revision was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186612