2009 (2) TMI 370 - AT - Service Tax

Re- view of the Order-in-Original- in this case the Commissioner directed filing an appeal before the lower Appellate Authority pursuant to re- view of the Order-in-Original. Held that-it is a wrong course of action and the lower Appellate Authority has correctly rejected the Appeal filed before him. As such the impugned Order does not require any interference. Consequently the Department s Appeal is dismissed.

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the Department's appeal regarding a refund of Service Tax. The Commissioner's direction to file an appeal before the lower Appellate Authority was deemed incorrect, and the lower Appellate Authority's rejection of the appeal was upheld.