2011 (4) TMI 34

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....ma, Adv Respondent Represented by: None JUDGEMENT Per: Adarsh Kumar Goel: 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs Excise and Service Tax Appellate Tribunal dated 21.5.2010 in Appeal No.197/10, Annexure A-4, claiming following substantial question of law:- "Whether the C....

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....tu revisional jurisdiction when an appeal had been filed was barred under Section 84(4) of the Finance Act, 1994. This plea has been upheld by the Tribunal, as follows:- "Heard both sides and perused the records. We are not in agreement with the revenue's submission, when we find that revenue did not wait to initiate suo-moto revision proceedings after examination of the appellate order pas....

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....lso dispose the stay application." Order of Rajasthan High Court referred in the order of the Tribunal is Union of India v. Inani Carriers 2009(13) STR 230 (Raj). 3. We have heard learned counsel for the revenue. 4. Learned counsel for the revenue submits that the issue in appeal before the Commissioner (Appeals) related only to validity of Order-in-Original levying service tax and not to....

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....r the expiry of two years from the date of which the order sought to be revised has been passed." A perusal of above provision shows that if any issue is pending in appeal, the revisional jurisdiction could not be exercised. No doubt in the appeal of the assessee, the issue was only validity of Order-in-original, by virtue of Section 35A(3) of the Central Excise Act, 1944, the Commissioner (App....