S.S. Kang, Member (J) - (1.)HEARD both sides. In view of the decision of the Tribunal in the case of Navin Chemical Enterprises, Final Order No. 48/2002 -D dated 8.2.2002 (2002 (102) ECR 721 (T)) the Stay Order is modified and the pre -deposit of the demand is waived for hearing of the appeal. With the consent of the party the appeals are being taken up for regular hearing.
(2.)THE Appellants filed these appeals against the Order -in -Appeal passed by the Commissioner (Appeals). The issue involved in these appeals is in respect of Service Tax and the Appellants were issued show cause notices for levy of Service Tax as goods Transport Operative Service. The Deputy Commissioner adjudicated the show cause notice and dropped the proceedings. The Authorities reviewed the Order and filed the appeals before the Commissioner (Appeals) and vide impugned Order the appeals were decided. The contention of the Appellants is that the Commissioner has no power to review the Order passed by the Sub -ordinate Authority and they relied upon the decision passed by the Tribunal in the case of Navin Chemicals Enterprises, Dewas, Final Order No. 48/2002 -D dated 8.2.2002 [2002 (102) ECR 721 (T)] and the Tribunal held as under: - -
We have heard the learned SDR. We note that under Section 84 of Chapter V of the Finance Act, 1994 there is no provision for review of Order and directing the Deputy Commissioner to file appeal before Commissioner (Appeals). In the circumstances, the appeal filed by Deputy Commissioner and the order passed by the Commissioner (Appeals) on that appeal is a nullity and hence the Stay Petition and Appeal are allowed. Consequential benefit, if any, shall be admissible to the appellant(s) in accordance with law.

In view of the above Order of the Tribunal the impugned Order is set aside and the appeals are allowed.