2002 (4) TMI 6

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.... Review by the Commissioner of Central Excise holding, "In view of the above subject order-in-original is revised under Section 84 of Chapter V of Finance Act, 1994 and the party is directed to calculate and supply the gross freight figures for the period 16-11-1997 to 2-6-1998 based on a Chartered Accountant's Certificate and deposit the service tax @ 5% on gross freight paid. Party is further di....

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.... 2000 revision proceedings under Section 84 of Chapter V of the Finance Act, 1994 were initiated and the learned Commissioner after examining the various amendments passed order as indicated above.  3. When the matter was called none appeared for the appellants. However there is a request for considering their case on merits.  4. Shri Hitesh Shah, learned DR appears for the Reven....

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....s no justification for passing an order imposing service tax; that the order was harsh and illegal; that there was no evidence against the appellant that they have done anything wrong or there was mala fide intention. It has, therefore, been prayed that the impugned order may be set aside and the appeal may be allowed.  6. On careful consideration of the submissions made by the learned DR....