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2014 (2) TMI 958 - AT - Service TaxMaintainability of Revenue appeal - Review of order by the Committee of Chief Commissioners - Valuation - GTA service - inclusion of delivery charges collected from the customers - Held that:- the proposition in the judgement in Bhushan Ltd [2008 (10) TMI 397 - CESTAT, NEW DELHI] does not reflect the correct position in law. There may be instances where one Commissioner alone records a decision to review. Illustrations may be multiplied. The essential fact however is that the decision of Committee of Commissioners or Chief Commissioners as the case may, be is a sine qua non for a legitimate appeal to be preferred and if such opinion is absent either because of a fundamental infirmity in the composition of the Committee or on account of absence of a manifestation of opinion, there would be no valid decision in the eye of law and consequently no valid appeal could be said to have been preferred. - Following the decision of Delhi High Court judgement in Kundalia Industries [2012 (8) TMI 789 - DELHI HIGH COURT], appeal dismissed - decided against the revenue.
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