Customs, Excise and Gold Tribunal - Delhi
Bhandari Foils Pvt. Ltd. vs Commissioner Of Central Excise, Bhopal on 5 April, 2002
Equivalent citations: 2002(144)ELT131(TRI-DEL)
ORDER V.K. Agrawal, Member (T)
1. Today the Appeal filed by M/s. Bhandari Foils and Tubes Pvt. Ltd. is posted for hearing the stay petition. As the issue involved in the Appeal stands settled by the decision of the Appellate Tribunal, we take up the Appeal itself for disposal.
2. The Appellants have requested to decide the Appeal on merits under their letter dated 15-3-2002. We, therefore, heard Shri Atul Dikshit learned SDR and perused the records. In this matter, a show cause notice was issued to the Appellants for demanding Service Tax and imposing penalty. The Deputy Commissioner under Adjudication Order No. 176-218/99, dated 13-11-99 dropped the proceedings against the Appellants. This Order was reviewed by the Commissioner who directed the Deputy Commissioner to file the Appeal before the Commissioner (Appeals). The Commissioner (Appeals) under the impugned Order set aside the Adjudication Order and allowed the Appeal filed by the Department. It has been brought to our notice that the Tribunal vide Order No. 48/2002-D, dated 8-2-2002 in Naveen Chemical Enterprises v. CCE - 2002 (141) E.L.T. 774 (T) has held that "there is no pro-vision for review of Order and directing the Deputy Commissioner to file Appeal before the Commissioner (Appeals)" under Section 84 of the Chapter V of Finance Act. The Appellate Tribunal therefore held that the Appeal filed by the Deputy Commissioner and the Order passed by the Commissioner (Appeals) on that Appeal is a nullity. Following the ratio of the said decision, we set aside the impugned Order and allow the Appeal.