2010 (11) TMI 225 - AT - Service Tax

Adjournment - do not find any merit in the adjournment prayer when the documents make transparently clear of the averment and when above decision making process came to our notice, to uphold majesty of law, dismiss the appeal of the Revenue not being maintainable - Stands dismissed.

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal of the Revenue as the first appellate authority who passed the adjudication order also became a decision maker in the review committee, making the appeal not maintainable. MA (COD) was also dismissed. (2010 (11) TMI 225 - CESTAT, NEW DELHI)