2013 (8) TMI 292

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.... Joshi, Astt. Commissioner (AR) Per: Sahab Singh:      This appeal is filed by M/s Alpha Polypropylene against Order-in-Original No.26/Demand/Daman/2006, dt.26.12.2006, passed by Commissioner, Central Excise & Service Tax, Daman. 2. The office premises of Alpha Group of companies (M/s Alpha Polymers, M/s Alpha Containers, M/s Alpha Polypropylene and M/s Alpha Platomer)....

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....chase and in addition, they undertake the responsibility of realization of ___________, development of market and keep watch for the market trend for their principals. In case the principal has received the payment from the customers, ____________ are recovered by the appellant. It was the view of the Department that such activity of the appellant would fall under the category of Clearing and Forw....

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....nance Act, 1994. The Commissioner, in exercise of his powers under Section 84 Finance Act, 1994, reviewed the Order-in-Original only on the ground that the mandatory penalty should be imposed upon the appellant under Section 76 of Finance Act, 1994 and after issuing notice dt.01.09.2005 to the appellant, the present review order was passed by Commissioner, Central Excise, Daman. In addition, the p....

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....sts that the present appeal and that appeal be tagged with departments appeal pending. 5. After going through the case records, we find that the present review order has been passed by the Commissioner, Central Excise, in exercise of his powers vested in him under Section 84 of Finance Act, 1994. As per the provisions of Section 84 of Finance Act, 1994, the statutory requirements for revision ....