2010 (1) TMI 368

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....he Appellant. Shri N.K. Saxena, Jt. CDR, for the Respondent. [Order]. - This is an appeal against the Order-in-Review dated 7-10-2008 passed by the Commissioner of Service Tax under Section 84 of the Finance Act, 1994. 2. Heard both sides. 3. By an Order dated 10-10-2006, Original Authority sanctioned refund claim of Rs. 5,32,521/- and credited the same to the Consumer Welfare Fund. Ag....

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....f the Original Authority have got merged with the order of the Commissioner (Appeals) dated 10-4-08. Therefore, the show cause notice dated 17-9-08 and subsequent order dated 7-10-08 ordering review of the order of the Original Authority are exercise against the order, which is not existing. He also submits that before show cause notice was issued for review, the Department has already filed appea....

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.... per Section 84(4), "no order under this section shall be passed by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (Appeals)." Since the matter not only went before the Commissioner (Appeals) before initiation of review proceedings, but the Commissioner (Appeals) has undisputedly decided the matter in ....