COMMISSIONER OF SERVICE TAX-I Vs. AMBE INTERNATIONAL

JUDGEMENT

(1.) HAVING heard both sides and the issue of jurisdiction of the Tribunal falling for our interpretation that we entertain this Appeal. Since the provision in respect of power of Appeal has to be interpreted and construed, the Appeal raises a substantial question of law. It is admitted on the following substantial question of law: -

(2.) BY the impugned order dated 30th April, 2013 [ : 2015 (40) S.T.R. 311 (Tri. - WZB)], the Tribunal held that the Appeal filed by the Revenue is incompetent and not maintainable. That was on the understanding of the legal provisions by the Tribunal. The Commissioner of Central Excise (Appeals), Mumbai, Zone -I, on 15th December, 2010 set aside the order -in -original. The Revenue was of the view that this order requires an appeal being filed, that is how it approached the Tribunal.

(3.) AGGRIEVED and dissatisfied with this order, the Assessee preferred an Appeal before the Commissioner of Central Excise (Appeals) and it was allowed on 15th December, 2010.