Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 1050 - AT - Service TaxMaintainability of appeal - argument that there has been non-application of mind, by the Committee of Chief Commissioners - Non compliance of provision of Section 86(2) of the Finance Act, 1994 - Held that:- A careful analysis of the sub-section (2) of Section 35B of CEA, 1944, it is amply clear that if in the opinion of the Committee of Chief Commissioners that the order is not legal and proper, it may direct for filing appeal against the order. The said provision was inserted into the Central Excise Act, 1944 w.e.f. 13-5-2005. Now, referring to the provisions contained in Section 86(2) of Finance Act, 1994, relating to filing of appeal under the said Act, the difference is apparent, as pointed out by the ld. Spl. Counsel for the Revenue. In Section 86(2), it is laid down that the Committee of Chief Commissioners if objects to the order passed by the Commissioner, may direct the Commissioner to file appeal against the said order. In the present case, we find that members of Committee of Chief Commissioners, sitting at different places, accepted and agreed to the analysis of the lower formation and recorded their objection against the said order and directed the Commissioner for filing of the appeal before the Tribunal. Thus, in our opinion, there is sufficient compliance of the provisions of Section 86(2) of Finance Act, 1994. - appeals filed by the Revenue-Appellant are maintainable being filed in accordance with the procedure prescribed under Section 86(2) of the Finance Act, 1994. - Decided in favour of Revenue.
|