2002 (2) TMI 3

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..... terprises have filed this appeal being aggrieved by the Order-in-Appeal No. 526-542/BPL/2001, dated 19-10-2001 passed by the Commissioner (Appeals). 2. The facts of the case are that the appellants were issued a show cause notice asking them to explain as to why service tax should not be levied and collected from them for the service under Goods Transport Operators. The appellants filed repl .....

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..... oner instead of revising the order passed by the Deputy Commissioner followed a wrong course which was not permitted under Section 84 of Chapter V of the Finance Act, 1994. He submits that since there was no power vested in the Commissioner to review the order passed by the Deputy Commissioner to file an appeal before the Commissioner (Appeals), therefore, the order passed by the Commissioner (App .....

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