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2014 (1) TMI 509 - HC - Service TaxAppeal u/s 86(1)(1A)(i) - Jurisdiction of Commissioner -Held that:- Board empowerd to constitute the Committee in the name of post and holding such post or who may subsequently be appointed on such post automatically becomes the Member of such Committee and it is not the appointment as persona disgrata. If the interpretation of the rule is made according to the view expressed by the learned counsel for the respondent, then it will be putting restriction on the specific statutory provision of the Act and Rules and under the Act, nowhere it is provided that such power, can be vested in a person and cannot be vested upon a post. Contrary to the above, in fact, the provision specifically provides for vesting of power upon a person by virtue of holding of the post of Chief Commissioner or Commissioner. Therefore, there was no need for publication of the notification by the Board in the name of the persons who were holding the post of Chief Commissioners. In the notification dated 12th May, 2007, the Member of the Committee are two “Chief Commissioners” of the specific areas and Membership is by virtue of holding the post of Chief Commissioner of that area and members are not “the persons” who held the post on 12th May, 2007 alone. The inclusion of the two posts as members in the Committee under Section 86(1)(1A)(i) of the Finance Act, 1994 is in perpetual succession of the Officers holding the post of the Chief Commissioner of that particular area and therefore, immediately on the day on which the Officers demited the posts of the Chief Commissioner of Customs and Central Excise, Ranchi and Bhubaneswar, the other Officers, who have duly been appointed and posted on that posts, automatically become the Member of the Committee by virtue of their being Chief Commissioner. Therefore, from the date when these two Officers, who were duly appointed on the post of Chief Commissioner and were posted on the post for the area of Ranchi and Bhubaneswar, automatically became the Member of the Committee and were competent to take decisions - Since the appeal has not been decided by the Tribunal on merit, the appeal is remanded to the Tribunal for deciding it on its merit - Decided in favour of Revenue.
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