75th Founding Day Lecture Meeting on “India@2030” Know More

August 2011

(2011) 22 STR 513 (P & H) — Commissioner of Central Excise v. Shiva Builders.

By Puloma Dalal, Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
fiogf49gjkf0d
Revision by Commissioner — Whether the Commissioner can pass order-in-revision when issue is pending in appeal.

Facts:
The assessee, who were builders, preferred an appeal against the suo motu revision order passed by the Commissioner u/s. 35G after passing of the order by the Commissioner (Appeals). The same was allowed by the Appellate Tribunal. On appeal to High Court, the Revenue contended that issue in appeal before the Commissioner (Appeals) was different from the issue which was considered during revisionary proceedings and therefore the revision order by the Commissioner was to be considered valid.

Held:
In view of the provisions as laid out u/s. 84(4) of the Finance Act, 1994, the Court held that even if the issue before the Commissioner (Appeals) was different than the one raised by the Commissioner in revision jurisdiction, exercise of revisional jurisdiction u/s. 84(4) of the Finance Act, 1994 on another issue also was not permissible. Revenue’s appeal was dismissed.

Download PDF

You May Also Like

FCRA Act 2010 comes into force

(2011) 22 STR 215 (Tri.-Bang.) — KPIT Cummins Infosystems Ltd. v. CCEx., Bangalore.