Case Law Details
Case Name : Commissioner Of Central Excise Vs Shiva Builders (Punjab & Haryana High Court)
Appeal Number : STA No. 51 of 2010
Date of Judgement/Order : 06/04/2011
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Even higher liability of the assessee had to be treated to be in issue before the Commissioner (Appeals). Thus, exercise of revisional jurisdiction under Section 84(4) of the Finance Act, 1994 when appeal had been preferred was not permissible. The view taken by the Tribunal is consistent with above statutory provision.
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
STA No. 51 of 2010
COMMISSIONER OF CENTRAL EXCISE
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