http://www.ebay.com/itm/RARE-RUSSIA...861347?hash=item3d0b9d4563:g:lRIAAOSwfZ1Wa-k1 Both the host coin and counterstamp are modern. We have seen examples of this here on the forum before. Pictures from the ebay listing below. Their reply to me after messaging them about this coin being fake: "OK boss" I always extend the courtesy of messaging the seller regardless if they are knowingly selling fakes or not.
There doesn't seem to be anything in the literature on this countermark until modern times. Also it doesn't make any sense for the communists to reappropriate an image of the tsar, when their intent was to erase it.
