2001 (6) TMI 2

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9 lacs and penalty of Rs. 88,300/- imposed on M/s. India Trade Promotion Organisation. As the issue involved is in narrow compass we take up the appeal itself for disposal with the consent of both the sides. 2. Shri V. Laxmikumaran, learned Advocate, submitted that the Applicant is engaged in the mission of developing and promoting exports, imports and upgradation of technology through the m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Commissioner (Appeals) does not have jurisdiction to hear the appeal against the order passed by a Commissioner of Central Excise; that the Appellate Tribunal in the case of Bharti Cellular Ltd. v. CCE, Delhi-1 , 1999 (107) E.L.T. 181 (Tribunal) has held that in view of the clear language of Section 86 (1) of the Finance Act, 1994 the appeal against the Commissioner's order will not lie with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... considered the submissions of both the sides. As we are disposing of the appeal itself, we stay the recovery of the entire amount of service tax and penalty imposed on I.T.P.O. It is not in dispute that the present order has been passed by the Commissioner under Section 73 of the Finance Act, 1994 which provides for assessment/re-assessment of the value of taxable service which has escaped asse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X