2007 (8) TMI 313 - AT - Service Tax

Application for modification of the Order - Respondent had not received any notice of hearing when the appeal was allowed by way of remand - neither any COD application nor any authorisation by the Committee of Commissioners for filing the appeal, as required by Section 35B(2) of the Central Excise Act, 1944, is on record - Application filed by the Respondent is allowed - Order of the Tribunal is recalled and the Appeal of Revenue is dismissed

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's appeal due to the absence of a COD application and authorization as required by Section 35B(2) of the Central Excise Act, 1944. The Tribunal recalled the earlier order and allowed the Respondent's application for modification.