2015 (9) TMI 478

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ectness of the impugned order of the CESTAT dismissing the CST's appeal at the threshold after holding that the decision of the COCC was vitiated for non-application of mind. It is evident from the order of the Full Bench [2015 (7) TMI 824 - DELHI HIGH COURT] that the CESTAT could not have gone into the merits of the decision. Consequently, in the present appeal the Court cannot permit the Respond .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . the Commissioner of Service Tax ('CST') on the ground that the filing of the appeal was not preceded by an application of mind by the Committee of Chief Commissioners (COCC) on two aspects viz., - due consideration of the material pertaining to the adjudication/appellate order and the appropriateness/desirability of preferring an appeal. 2. This Court by an order dated 15th December 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Chief Commissioners or Commissioners should be treated as null and void if they have appended signatures to the elaborated notes and objections prepared by the subordinate officers, before the file is put to the Chief Commissioners or Commissioners for examination? 3. The Full Bench of this Court delivered a judgment dated 20th July 2015 answering the aforementioned two questions as under: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ving the action to institute the appeal. 4. In view of the above judgment of the full Bench, the impugned order of the CESTAT is hereby set aside and the appeal of the CST being Service Tax Appeal No. 56279/2013 along with the miscellaneous application No. 5996/2014 is restored to the file of CESTAT for being disposed of on merits. It is clarified that the delay of six days in filing the said a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ently, in the present appeal the Court cannot permit the Respondent to challenge the decision of the COCC. It will, however, be open to the Respondent to raise such challenge to the decision of the COCC in any other appropriate proceedings, if permissible, in accordance with law. 7. The appeal is allowed in the above terms. 8. Service Tax Appeal No. 56279/2013 along with the miscellaneous ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X