2003 (7) TMI 250

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....(T)]. - This appeal is directed against the Order-in-Revision No. 114/ST/Chd-II/2001, dated 14-12-2001 of the Commissioner of Central Excise (Appeals), Chandigarh-II. The impugned order was passed upon review of Order-in-Original No. 295-324/DC/99, dated 16-12-99 passed by the Deputy Commissioner, Jalandhar. Operative portion of the impugned order reads as under : "In view of the above, the sub....

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....ing the hearing of the case, the learned Counsel has pointed out that Show cause notice called upon the party to show cause "as to why penal action against them be not taken for not getting themselves registered under Service tax Act and for not filing the quarterly returns as stated above." Learned Counsel has further pointed out that under the Order-in-Original the Deputy Commissioner dropped th....