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June 2011

(2011) 22 STR 56 (Tri.-Chennai) — SMP Steel Corporation v. CCE, Madurai.

By Puloma Dalal
Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
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Power of revision not exercisable when an appeal is pending before the Commissioner (Appeals).

Facts:
The penalties were set aside by the Commissioner (Appeals) vide his order dated 25-2-2010. Since, a revised order was passed by the adjudicating authority in June 2010, subsequent to the order of the Commissioner (Appeals); the appellants were in appeal against the revised order.

Held:
Power of revision cannot be exercised in respect of any issue which is appealed before the Commissioner (Appeals). In the present case, the order was revised after the appeal before the Commissioner (Appeals) was decided. The revision was bad in law and appeal was allowed in favour of the appellants.

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