2012 (2) TMI 368

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....el says that during pendency of the appeal before learned Commissioner, no power under Section 84 of the Finance Act, 1994 can be exercised by Revisional Authority since Controversy was resolved by Hon ble High Court of Rajasthan in the case of Union of India vs. Inani Carriers reported in 2009 (13) STR 230 (Raj.) following that decision, the Tribunal in the case of Shiva Builders vs. Commissioner....

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....ner (Appeals). This was by order dated 8.7.2011 of the Tribunal. During pendency of the matter before learned Commissioner (Appeals) notice under Section 84 of the Finance Act, 1994 was issued on 22.3.11 by Revisional Authority. A copy of the notice is available at page 92 of the appeal folder. Para 12 of the notice indicates how the proceeding before reviewing authority emanated. Para 18 indicate....