2010 (11) TMI 587

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.... Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This stay petition is filed by the applicant for waiver of pre-deposit of an amount of Rs. 1,13,143/- and an amount of Rs. 3,53,898/- which has been imposed by the Commissioner as a reviewing authority under the provisions of Section 84 of the Finance Act, 1994. Heard both sides and perused the records. ....

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....e Finance Act, 1994 prohibits the Commissioner from taking up the matter for disposal when the issue is pending before the learned Commissioner (Appeals). 3. Learned JCDR submits that the provisions of Section 84(4) will apply only if any issue is in appeal and the said issue is pending before the Commissioner (Appeals). In this case the issue of enhancement or imposition of penalty were n....