2003 (5) TMI 181 - AT - Central Excise

Summary

The appeal was filed by the assessee against the order passed by the Commissioner of Central Excise, Bangalore regarding Service Tax. The Commissioner revised the order while the matter was pending before the Commissioner (Appeals), which was not permissible under Section 84(4) of the Finance Act, 1994. The Tribunal allowed the appeal, stating that the revised order was not sustainable in the eye of law.