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Service Tax – Once the Committee of Commissioners accepted the Order-in-appeal, the question of reviewing the Order-in-Appeal does not arise
Case Law Details
- Case Name
- Commissioner Of Service Tax Vs M/s Sundaram Fasteners Ltd. (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
review of an Order-in-Appeal involves application of mind and that the mind of the Committee of Commissioner was exercised so as to accept the impugned Order-in-appeal, and hence the question of once again reviewing the Order-in-Appeal does not arise.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/COD/526/2010 and ST/692/2010
Arising out of Order-in-Appeal No. 106/2009 (M-ST) Dated: 24.12.2009
Passed by the Commissioner of Central Excise (Appeals), Chennai
Date of Decision: 7.2.2011
COMMISSIONER OF SERVICE TAX, CHENNAI
Vs
M/s SUNDARAM FASTENERS LTD.
...
