2016 (12) TMI 1390

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....- For  Respondent ORDER The present appeal is directed against the Order-in-Revision dated 17.1.2011, passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin, vide which the Commissioner imposed penalty of Rs. 1,33,257/- under Section 78 of the Finance Act, 1994.   2.  Aggrieved by the said Order-in-Revision, the appellant has filed the present appeal. 3....

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....enalty under Section 78 was not imposed, the Commissioner under sub-section (1) of Section 84 of the Finance Act invoked revisionary jurisdiction and issued a notice to the assessee who appeared and submitted that no revision under Section 84 would lie when the issue is pending before the Commissioner (Appeals), but the  learned Commissioner after hearing the assessee exercised her power of r....