2014 (7) TMI 976

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.... Respondent : Shri Govind Dixit, A.R PER : G Raghuram The appellant is the assessee. The appeal is preferred against the Order in Revision No.ST-53/2007/5 of 2008 dated 31.1.2008 whereby the Commissioner, Central Excise and Service Tax, Allahabad revised the adjudication order dated 22.2.2007 and imposed penalty of Rs. 500/- under Section 75A; penalty of Rs. 6 ,16,233 /- under Section 76 for....

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....uantum of service tax not remitted. Proceedings ended in an adjudication order dated 22.2.2007 and a corrigendum order dated 19.3.2007. The adjudication authority confirmed service tax demand for Rs. 6,16,233/- and imposed penalty of an equivalent amount under Section 76; imposed penalties under Section 75A and 77 of the Act without specifying the penalty under each of these provisions. Aggrieved ....

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.... Order-in-Revision dated 30.1.2008 was passed. 5. Ld. Counsel for the appellant contends that qua provisions of Section 84(4) of the Act, the respondent could not have passed the impugned order since the appellant had preferred an appeal on 25.5.2007 to the appellate Commissioner against the adjudication order dated 22.2.2007 and the appellate Commissioner had also disposed of the appeal on 29.....

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....n order dated 22.2.2007 which included imposition of penalties thereunder as well and the issue regarding validity of imposition of penalty was equally the subject matter of appellate proceedings pending before the appellate Commissioner since 25.5.2007, the date on which the appeal preferred to that authority had culminated in the order dated 29.8.2007 dismissing the appeal, the initiation of rev....