LAWS(CE)-2010-5-117

SHIVA BUILDERS Vs. COMMISSIONER OF C. EX.

Decided On May 21, 2010
Shiva Builders Appellant
V/S
COMMISSIONER OF C. EX. Respondents

JUDGEMENT

(1.) MOVING the stay application, ld. Counsel submits that soon after passing of the first appellate order on 16 -4 -2009 the Revisional Authority issued a show cause notice on 16 -6 -2009, which is two months thereafter proposing to impose penalty on the appellant invoking provision of Sections 76 & 78 of the Finance Act, 1994. Ld. Counsel submits that the appellant has no grievance against the first appellate order dated 15 -4 -09. That being acceptable to the appellant, the appellant has also not come in appeal before the Tribunal. According to him, the revisional order passed on 13 -11 -09 is unsustainable because of conflict of exercise of jurisdiction. Therefore, he prays that considering the judgment of Hon'ble High Court of Rajasthan in the case of Union of India v. Inani Carriers reported in : 2009 (13) S.T.R. 230 , the appellant's appeal should be allowed, so also the stay application be disposed.

(2.) REPELLING the aforesaid arguments, ld. DR submits that revenue was aggrieved for which the suo motu revision power was exercised for revision of the Order -in -Original under Section 84 of the Finance Act, 1994, by the ld. Commissioner. Therefore, that order holds the field.