TMI Blog2015 (3) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal,thus,has the same powers and can follow identical procedure as is found in Central Excise Act,1944. To our mind,this was not the provision which could have enabled the Tribunal in this case to rely on the issue of maintainability or competency of the Appeal. The Tribunal has clearly missed and omitted from consideration subsection (2A) of section 86. In this case,it is the Committee of Commissioners which objected to the order passed by the Commissioner of Central Excise (Appeals) and directed the Central Excise Officer to appeal on its behalf to the Appellate Tribunal against that order. This Appeal was clearly maintainable and should have been entertained and decided on merits. The subject Appeal therefore could not have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75,254 /on the services exported out of India was lodged and the competent authority held that the Assessee has not submitted complete information/documents in support of its claim. A notice to show cause cum demand was issued on 4th June,2008. A personal hearing was granted to the Assessee and the adjudicating authority,namely,the Assistant Commissioner,Service Tax,DivisionI ,Mumbai passed the orderinoriginal dated 30th September,2008 rejecting the rebate claim. 5. Aggrieved and dissatisfied with this order,the Assessee preferred an Appeal before the Commissioner of Central Excise (Appeals) and it was allowed on 15th December,2010. 6. The Revenue,aggrieved by this order,preferred Appeal to the Tribunal. In the view of the Tribunal,su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35O (both inclusive),35Q ,35R ,36,36A ,36B ,37A ,37B ,37C ,37D ,38A and 40. 10. The power of adjudication under section 83A is on par with the Central Excise Officer and who derives it from the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act,1963 (54 of 1963). The Appeals to Commissioner of Central Excise (Appeals) are provided by section 84 and then section 85 states that any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Commissioner of Central Excise,may appeal to the Commissioner of Central Excise (Appeals). Thus,by the prior section,the Commissioner of Central Excise can suo motu call for and examine the record and proceedings,in which an adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 85 to direct any Central Excise Officer to file Appeal on his behalf to the Appellate Tribunal against the order. The proviso thereto deals with the cases of difference of opinion between the Committee of Commissioners. We are not concerned with such a situation. 13. Then,various subsections of section 86 would enable the Appellate Tribunal to deal with the Appeal and what the Tribunal has noted in this case is only subsection (7) of section 86. That is enabling it to apply the same provisions of the Central Excise Act,1944 while dealing with the Appeals under section 86. Thus,the same powers and the same procedure as is provided in Central Excise Act,1944 while dealing with Appeals may be followed by the Tribunal. The Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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