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2015 (9) TMI 478 - DELHI HIGH COURT

2015 (9) TMI 478 - DELHI HIGH COURT - 2015 (40) S.T.R. 420 (Del.) , 2015 (325) E.L.T. 16 (Del.) - Validity 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 .....

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venue. - CEAC No. 61/2014 - Dated:- 25-8-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Ms Sonia Sharma, Senior Standing counsel with Ms. Neha Chugh and Mr Karan Chawla, Adv. For the Respondent : Mr J K Mittal with Mr Rajveer Singh and Ms Sheetal, Adv. ORDER 1. The present appeal is directed against the order dated 18th September 2013 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') dismissing the appeal preferred by the Appellant herein i.e. t .....

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s 2012 (279) ELT 351 (Del.) and Commissioner of Service Tax v L.R. Sharma-I - 2013 -TIOL -944-CESTAT DEL and, therefore, referred the following two questions to a larger Bench: "(1) Whether the Custom, Excise & Service Tax Appellate Tribunal (CESTAT) in an appeal under SubSection (2) and (2A) of Section 86 of the Finance Act, 1994 read with applicable provisions of the Central Excise Act, 1944, can examine and go into the question of application of mind on merits by the Committee of Chi .....

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livered a judgment dated 20th July 2015 answering the aforementioned two questions as under: "16. Having regard to the aforesaid discussion, our decision, with respect to the two questions of law, referred to us, is as follows: (i). In so far as question no. 1 is concerned, the same is answered in favour of the Revenue. The Tribunal, as indicated above, cannot examine the issue beyond the factum as to whether or not a decision has been taken by a Committee of Commissioners to institute the .....

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