An issue not raised & decided by Commissioner (Appeals) cannot be entertained in 2nd appeal before Tribunal

CESTAT, NEW DELHI BENCH Commissioner of Central Excise, Chandigarh Versus Mahasha Enterprises FINAL ORDER NO. 55166 OF 2013 STAY ORDER NO. 55310 OF 2013 SERVICE TAX C.O. NO. 246 OF 2009 SERVICE TAX STAY NO. 795 OF 2012 APPEAL NO. ST/637 OF 2009 JANUARY 9, 2013 ORDER D.N. Panda, Judicial Member – While revenue is in appeal against the appellate order with the grievance that penalty under section 76 is also leviable alongwith section 78 of the Finance Act, 1994, assessee has come with cross-objection raising the question of valuation and taxability. Added to this, there is...