2002 (2) TMI 3 - AT - Service Tax

Service Tax Appeal No proviso for review of order and filing of appeal to Commissioner in the service tax substance

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of M/s. Navin Chemical Enterprises, allowed the appeal as the Commissioner (Appeals) did not have the power to review the order passed by the Deputy Commissioner and direct the filing of an appeal. The order passed by the Commissioner (Appeals) was considered a nullity under Section 84 of the Finance Act, 1994. The Stay Petition and Appeal were allowed, and consequential benefits were to be granted to the appellant(s) according to the law.