TMI Blog2011 (4) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... so to sub-section (1) of Section 35B of the Central Excise Act. This argument of the learned JDR is not sustainable for two reasons. Firstly, Section 35B of the Central Excise Act is not one of the provisions specified in Section 83 of the Finance Act for applicability to service tax appeals. Secondly, sub-section (7) of Section 86 of the Finance Act, 1994 purports to authorize the Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises (2006 (9) TMI 260 - CESTAT, KOLKATA). - ST/109, 110, 266, 267 & 279/10 - M/74-78/2011-WZB/C-IV/(SMB) - Dated:- 1-4-2011 - Mr.P.G. Chacko, J. Per: P.G. Chacko 1. These appeals have arisen for admission . The learned counsel for the appellant refers to the provisions of Section 86 of the Finance Act, 1994 and those of Section 35B of the Central Excise Act, 1944 and submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a discretion to refuse to admit the appeal, in the factual situation covered by the second proviso to sub-section (1) of Section 35B of the Central Excise Act. A similar provision is not available under Section 86 of the Finance Act, 1994. Sub-section (7) of Section 86, relied on by the learned JDR is reproduced below: (7) Subject to the provisions of this Chapter, in hearing the appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purports to authorize the Appellate Tribunal to exercise the same powers and follow the same procedures as it exercises and follows in hearing the appeals and making orders under Central Excise Act, 1944 in the matter of hearing appeals and making orders in Service Tax cases. The phrase hearing the appeals and making orders appearing in sub-section (7) of Section 86 ibid is significant for its imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
