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2016 (8) TMI 499 - AT - Service TaxReview order – direction to Assistant Commissioner to file the appeal before the Commissioner (Appeals) of Central Excise in terms of sub-section (4) of Section 35E of the Central Excise Act, 1944 – Held that: - 35E of the Central Excise Act, 1944 is not finding a place in Section 83 of the Finance Act, 1984. Thus, order passed by the Jurisdictional Commissioner in terms of Section 35E of the Central Excise Act, in directing the Assistant Commissioner to file the appeal before Commissioner (Appeals) concerning the service tax issue is not in conformity with the statutory mandates. Appeal by the assistant commissioner before Commissioner (Appeals) – Held that: - Section 84 of the Finance Act, 1994 at the relevant time provides for revision of orders by the Commissioner of Central Excise and nowhere there is any mention about filing of appeal before the Commissioner (Appeals) against the order passed by the officers subordinate to the Commissioner. The said provision of filing appeal was incorporated in Section 85 w.e.f. 19.08.2009. In the present case, since the appeal was preferred by the Assistant Commissioner prior to the date of substitution of the clause in Section 84 of the Act w.e.f. 19.08.2009 for filing the appeal, the appeal filed before the Commissioner (Appeals) is not maintainable . Appeal allowed – decided in favor of appellant.
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