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2020 (6) TMI 330 - AT - Service TaxJurisdiction - power of Commissioner of Central Excise to revise any order passed by an officer subordinate to him and pass an order-in-revision - conflicting decisions - matter referred to Larger Bench. HELD THAT:- The same yardstick should be applied regardless of which party appeals and in view of the conflicting decisions between the Tribunal Bangalore and the Tribunal Mumbai, it is found that this is a fit case to be referred to larger bench for a decision on the maintainability of appeals filed under Section 86 after 19.08.2009 by both the Revenue and the assessee against orders-in-revision passed by the Commissioners. Registry is directed to present the file before the Hon’ble President for constitution of a larger bench to decide the following question:- “Are appeals by the Revenue and assessee against orders-in-revision passed after 19.08.2009 maintainable before the CESTAT in the absence of any specific saving clause in Section 86 of the Finance Act 1994? ”
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