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Non Appealable order of Commissioner (Under Service Tax)

Service Tax - By: - Priyesh Agrawal - Dated:- 28-10-2015 Last Replied Date:- 2-11-2015 - We all know that, were an amount had been collected in the name of Excise Duty/Service Tax, which was collected in excess or was not required to be collected at all, has to be paid to the credit of Central Government. The respective Covering Sections are 11D of Central Excise Act, 1944 & 73A of The Finance Act, 1994. Under both the sections the Central Excise Officers had been provided power to issue Sho .....

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order the first appeal lies to Appellate Tribunal under Section 35B/86 of the respective acts. The above words go incorrect, when we relate them to filing of appeal for an order passed by Commissioner under Section 73A of The Finance Act, 1994. As per the writer s opinion the order of Commissioner under Section 73A is a non-appealable order and Hon ble CESTAT does not has power to entertain the appeal filed against order of commissioner under said section of the act. For understanding the same t .....

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;….. (d) …………………………. Section 86 of The Finance Act, 1994 SECTION 86. Appeals to Appellate Tribunal. - Save as otherwise provided herein, an assessee aggrieved by an order passed by a Principal Commissioner of Central Excise or Commissioner of Central Excise under section 73 or section 83A, or an order passed by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the Appellate Tribunal against such .....

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case of Service Tax only order of Commissioner passed under Section 73 & 83A are appealable to Tribunal. Thus in case of Service Tax order of Commissioner for Demand of duty under section 73 & for levy of Penalty under section 83A would be appealable to Tribunal and order of Commissioner under section 73A shall not be appealable to Tribunal. Further, Hon ble Tribunal in case of Nihon Trading Company, filed against the order of Commissioner under Section 84 of The Finance Act, 1994 (Revi .....

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