https://www.taxtmi.com/caselaws?id=359074 The Tribunal found that the revisional jurisdiction exercised by the Commissioner after the disposal of the appeal was invalid. They applied the doctrine of merger, determining that the original order had merged with the appellate order, rendering the revisional proceedings improper. Additionally, the Tribunal concluded that the Commissioner's actions did not comply with Section 84 of the Finance Act, 1994, as the appeal had already been resolved before the issuance of the show cause notice. Consequently, the Tribunal set aside the impugned order and allowed the appeal with any consequential benefits. en-us Fri, 23 Mar 2018 00:00:00 +0530 Mon, 26 Aug 2019 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359074 The Tribunal found that the revisional jurisdiction exercised by the Commissioner after the disposal of the appeal was invalid. They applied the doctrine of merger, determining that the original order had merged with the appellate order, rendering the revisional proceedings improper. Additionally, the Tribunal concluded that the Commissioner's actions did not comply with Section 84 of the Finance Act, 1994, as the appeal had already been resolved before the issuance of the show cause notice. Consequently, the Tribunal set aside the impugned order and allowed the appeal with any consequential benefits. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359074