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2015 (12) TMI 209 - AT - Service TaxMaintainability of appeal - communication proposing disallowance of CENVAT Credit - Held that:- appeal is not maintainable as in terms of Section 86 of the Finance Act, 1994 only when an assessee is aggrieved by an order passed by the Commissioner of Central Excise under Section 73 or Section 83A or an order passed by the Commissioner of Central Excise (Appeals) under Section 85, he can file an appeal before the Tribunal. Since the present order of the Commissioner is not in order passed by Sections 73 or 83A, the appeal is not maintainable. - Decided against assessee.
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