2011 (10) TMI 452

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.... Shri Rajesh Chhiber, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After condoning the delay of three days in filing the present appeal, we, with the consent of both the sides, proceed to decide the appeal itself in as much as a short issue is involved. 2. Revenue had challenged the impugned order of Commissioner (Appeals) on the ground that he has no pow....

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.... with the principles of natural justice. The appeal is disposed off accordingly." 3. Learned advocate appearing for the respondent submits that it stand settled that the debarring Clause of Section 35B of Central Excise Act, 1944 is not applicable in respect of service tax matters. For the above proposition, he relies upon Tribunal decision in the case of CST, Delhi v. World Vision reporte....