2010 (7) TMI 364 - AT - Service Tax

Order of Commissioner (Appeals) Bias - Commissioner (Appeals) has pre-judged the issue to agree with the learned Adjudicating Authority Order assailed as mechanical concurring with adjudicating authority bias notice and matter remanded to Commissioner (Appeals) to pass reasoned and speaking order

Summary

The Appellate Tribunal CESTAT, New Delhi found bias in the decision-making process and sent the matter back to the Appellate Authority for a fresh decision. The appeal and stay application were both disposed of.