2006 (2) TMI 41

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... wherein the appellate authority set aside the Order-in-Original on an appeal by the department in the case of refund sanctioned to the appellants. Since the issues involved in both the appeals are same, I propose to dispose both appeals in one order. 2. The relevant facts that arise for consideration are that the appellants were availing the services of goods transport operators and C&F agents....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the appellants submits that in both the cases Commissioner of Central Excise, Delhi-III has reviewed the order of the adjudicating authority under Section 35E (2) of the Central Excise Act, 1944 and directed to file appeal. It is his submissions that the provisions of Section 35E (2) were not applicable to the service providers and the Commissioner had erred by directing to file appeal to the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 83. Application of certain provisions of Act 1 of 1944. - The provisions of the following sections of the [Central Excise Act, 1944], as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to duty of excise:- 9C, 9D, 1, 11B, [11BB,[11C,11D,12]  12A] 12B, 12C, 12D, 12E, 14, 15, 35F to 35O (both inclusive), 35Q, 36, 36A, 36B, 37A, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is very clear that the Commissioner had powers to review the order of the proceedings and decision taken by his subordinate, but did not have the power for directing his sub-ordinate to file an appeal. The Commissioner, Central Excise could have passed an order thereon which he deems fit subject to the provisions of Section 84. To my mind, the review order, of the Commissioner Central Excise, Del....