2018 (4) TMI 1185

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....er (Technical) Ms. Cinduja Crishnan, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR), Shri R. Subramaniyam, AC (AR) for the Respondent. ORDER Brief facts of the case are that the appellants were issued SCN dated 12.12.2007 demanding service tax of Rs. 10,62,425/- along with interest and also proposing to impose penalty on the ground that the appellants had not discharged the....

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.... 09.08.2010. Aggrieved, appellants are now before the Tribunal. 2. On behalf of the appellants, Ld. Counsel Ms. Cinduja Crishnan submitted that the order passed by the Commissioner is not sustainable as the SCN invoking revisional powers under sub-section 4 of Section 84 has been issued after the Commissioner (Appeals) disposed the appeal filed by the appellant. AS per sub-section 4 of Section ....

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....relevant provisos contained in Section 84 is reproduced as under:- "(1) The Commissioner of Central Excise may call for records of a proceeding under this chapter which has been taken by the subordinate to him and may make such inquiry or cause such inquiry to be made and subject to the provisions of this chapter, pass such order thereon as he thinks fit. (2) xx xx xx xx xx (3) xx xx xx x....

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....emand of Rs. 2,18,039/- out of total demand of Rs. 10,54,875/- and dropped the rest of the demand as well as penal proceedings. In para 9 of SCN issued under Section 84 it is stated that the O-in-O dated 15.12.2008 needs to be revised. By doctrine of merger the O-in-O dated 15.12.2008 has merged with O-in-A No. 76/2010. The SCN dated 09.08.2010 is therefore against the provisions of law. Moreover,....