2014 (8) TMI 1211

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....ounsel appearing for the Respondent/Revenue. Perused the order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai dated 21-8-2012. 2. The Appeal is ADMITTED on the following substantial question of law :- (i)       In the facts and circumstances of the case, whether the CESTAT was justified under law in not taking into consider....

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....es of the case, whether the CESTAT was justified in upholding that the Commissioner of Service Tax has jurisdiction to review the Order-in-Original although the same was challenged by the Appellant by way of Appeal before the Commissioner (Appeals) which was pending decision at the time of review in terms of Section 84(4) of the Finance Act, 1994? 3. Mr. Jetly waives service for the Responde....