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1 - 5 of 5 (0.46 seconds)Section 76 in Finance Act, 1999 [Entire Act]
Section 77 in Finance Act, 1999 [Entire Act]
Section 84 in The Finance Act, 2018 [Entire Act]
Commissioner Of Central Excise ... vs M/S Shiva Builders on 6 April, 2011
4. The learned advocate for the appellant vehemently argues that the revision proceedings are not valid when there was already an appeal pending before the Commissioner (A) against the order of the Joint Commissioner in their case. She mentioned that in respect of the same order, Commissioner started revision proceedings and issued a revision order though this order did not impose any penalty under Section 76. She cited the decision of the Honble Punjab and Haryana High Court in the case of CCE vs. Shiva Builders decided on 6.4.2011 in appeal STA No.51 of 2010 saying that when appeal had been preferred before Commissioner (A) exercise of power under Section 84(4) of Finance Act, 1994 was not valid.
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