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2015 (9) TMI 478 - HC - Service TaxValidity of filing an appeal - application of mind by the Committee of Chief Commissioners (COCC) on the issues - Tribunal had dismissed the revenue appeal - Held that:- the scope of the present appeal is confined to the correctness of the impugned order of the CESTAT dismissing the CST's appeal at the threshold after holding that the decision of the COCC was vitiated for non-application of mind. It is evident from the order of the Full Bench [2015 (7) TMI 824 - DELHI HIGH COURT] that the CESTAT could not have gone into the merits of the decision. Consequently, in the present appeal the Court cannot permit the Respondent to challenge the decision of the COCC. It will, however, be open to the Respondent to raise such challenge to the decision of the COCC in any other appropriate proceedings, if permissible, in accordance with law. - Appeal restored before the CESTAT - Decided in favor of revenue.
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