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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI
C.N.B. Nair, JUSTICE K.K. USHA, JJ.
Blue Dart Express Ltd. -Appellant
Versus
Commissioner of Central Excise -Respondent
Final Order No.221/2001-D and miscellaneous Order No. M/83/2001-D in Appeal No. E/ST/11/2001-D
Decided On : 09-11-2001
S.K. Pahwa,Ms. Ananya Ray
Justice K.K. Usha, President. - It is submitted by both sides that appeal against an order-in-original passed by a Commissioner of Central Excise, as adjudicating authority before the amendment to section 85 of the Service Tax and substituting the words ‘Central Excise Officer’ with ‘Assistant Commissioner of Central Excise or as the case may be, Dy. Commissioner’ shall lie to Commissioner of Central Excise (Appeals). Two decisions of the Tribunal in the cases of RPG Cellular Services Ltd. v. CCE 2000 (120) ELT 461 (Trib. - Chennai) and India Trade Promotion Organisation v. CCE 2001 (132) ELT 25 (Trib. - Delhi) have taken similar view.
2. In view of the above, we set aside the order impugned and remand the matter to the Commissioner of Central Excise for a fresh consideration on merits of the appeal.
