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2014 (1) TMI 259 - AT - Service TaxDemand of service tax - Jurisdiction of Commissioner (Appeals) - Power to reject appeal - Held that:- There is no provision either in Chapter V of the Finance Act, 1944 nor provision of the Central Excise Act, 1944 which accommodates a power in the Commissioner (Appeals) (or for that matter in this Tribunal) to review an order of predeposit passed, even if there be some error in such order. In the circumstances, the Commissioner (Appeals) had no jurisdiction to entertain an application for review which is presented either as a letter or even a formal application. An application for review of an order of predeposit, in whatsoever phraseology such an application is couched must be summarily rejected as without jurisdiction; unless such order (directing predeposit) is itself a nullity for any reason of lack of inherent jurisdiction of the officer passing the order or like circumstances - Commissioner (Appeals) ought to have rejected the appeal solely on the ground of failure of predeposit, one of the grounds adverted to in the impugned order. The impugned order, to the extent it proceeded to reject the appeal on merits as well, is however unsustainable; as the jurisdiction of the Commissioner to decide upon merits of the appeal is contingent upon predeposit - However the order rejected the appeal for failure of predeposit, is impeccable and sustained.
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