2010 (10) TMI 204

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..... tuted, but not with retrospective effect. - appeals having been rejected by the Tribunal vide its earlier order, the Revenue could not have filed fresh appeal in respect of same impugned order - No liberty was given to the Revenue to do so in the earlier order of the Tribunal - appeals cannot be entertained as same amount to review of the earlier order of the Tribunal and sitting in appeal over th .....

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..... AHD/2010, dated4-6-10and vide Order No. A/463/WZB/AHD/2010, dated7-5-10[2010 (19) S.T.R. 447 (Tribunal)] respectively. On going through the Tribunal s above referred order, it is seen that the appeals filed by Revenue were rejected on the ground that the same have been filed in a form which is meant for service tax appeal, whereas the issue involved in the present appeal relates to the Central Exc .....

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..... ct. In any case, I find that the appeals having been rejected by the Tribunal vide its earlier order, the Revenue could not have filed fresh appeal in respect of same impugned order. No liberty was given to the Revenue to do so in the earlier order of the Tribunal. The present appeals cannot be entertained inasmuch as the same would amount to review of the earlier order of the Tribunal and sitting .....

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