SHREE SYNTHETICS LTD. Vs. CCE, BHOPAL

JUDGEMENT

(1.) HEARD both sides. In view of the decision of the Tribunal in the case of Navin Chemical Enterprises, Final Order No. 48/2002 -D dated 8.2.2002 (2002 (102) ECR 721 (T)) the Stay Order is modified and the pre -deposit of the demand is waived for hearing of the appeal. With the consent of the party the appeals are being taken up for regular hearing.

(2.) THE Appellants filed these appeals against the Order -in -Appeal passed by the Commissioner (Appeals). The issue involved in these appeals is in respect of Service Tax and the Appellants were issued show cause notices for levy of Service Tax as goods Transport Operative Service. The Deputy Commissioner adjudicated the show cause notice and dropped the proceedings. The Authorities reviewed the Order and filed the appeals before the Commissioner (Appeals) and vide impugned Order the appeals were decided. The contention of the Appellants is that the Commissioner has no power to review the Order passed by the Sub -ordinate Authority and they relied upon the decision passed by the Tribunal in the case of Navin Chemicals Enterprises, Dewas, Final Order No. 48/2002 -D dated 8.2.2002 [2002 (102) ECR 721 (T)] and the Tribunal held as under: - -