2003 (7) TMI 250 - AT - Central Excise

Summary

The appeal was against an Order-in-Revision passed by the Commissioner of Central Excise (Appeals), Chandigarh-II, which directed the party to pay service tax on gross freight figures. The appellate tribunal found that the revision order went beyond the scope of the original order, which was limited to the issue of penalty. The impugned order was set aside, and the appeal was allowed.