https://www.taxtmi.com/caselaws?id=368574 The Tribunal found that the Revisioning authority lacked jurisdiction to pass the Order-in-Revision under Sec.84 of the Finance Act, 1994, as the doctrine of merger applied when the matter was disposed of by the Revisioning authority. The Tribunal held that once the orders had merged, the Revisioning authority had no power to pass any order under that section. Relying on a similar decision by the High Court, the Tribunal concluded that the Order-in-Revision was unsustainable, setting it aside and allowing the appeal. en-us Tue, 28 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368574 The Tribunal found that the Revisioning authority lacked jurisdiction to pass the Order-in-Revision under Sec.84 of the Finance Act, 1994, as the doctrine of merger applied when the matter was disposed of by the Revisioning authority. The Tribunal held that once the orders had merged, the Revisioning authority had no power to pass any order under that section. Relying on a similar decision by the High Court, the Tribunal concluded that the Order-in-Revision was unsustainable, setting it aside and allowing the appeal. Case-Laws Service Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368574