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2014 (11) TMI 463 - AT - Service TaxMaintainability of appeal - Section 86(2A) of the Finance Act, 1994 requires the Committee of Commissioners to review the order passed by the Commissioner (Appeals) and file appeal before the Tribunal - Revenue submits that there was no meeting of the Committee of Commissioners evidencing application of judicial mind at the time of arriving at the decision to prefer an appeal against the impugned order - Held that:- as there was no guidelines or instructions, by the Board regarding the functioning of the Committee of Commissioners till the Board s Circular dated 23.11.2012, the right of appeal of the Revenue created under the statute cannot be defeated on the ground that there was no meeting of the Committee of Commissioners, when, it has satisfied the test of reasonableness and fairness. We have already stated that the right of appeal is not merely a matter of procedure but it is a substantive right, which becomes vested in a party, cannot be taken away except by express enactment or provision. Hence, the preliminary objection raised by the learned Senior Advocate is ruled out - Decided in favor of Revenue.
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