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M/s. Midex Global Pvt. Ltd. Versus C.C.E. Indore

2016 (8) TMI 499 - CESTAT NEW DELHI

Review 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 (Appe .....

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al 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. - Service Tax Appeal No. ST/945/2009-[DB] - Final Order No. 52582/2016 - Dated:- 2-6-2016 - S.K. Mohanty, Member (Judici .....

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n (2) of Section 35E of Central Excise Act, 1944 in directed the Assistant Commissioner to file the appeal before the Commissioner (Appeals) in terms of sub-section (4) of Section 35E of the Act is not legal and proper inasmuch as the issue involved in this case relates to service tax demand, for which the provisions of Central Excise Act contained in Section 35E will have no application. 2. Heard the Ld. Counsel for both the sides and perused the records. 3. We find that the Jurisdictional Assi .....

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for applicability of certain provisions under the Central Excise Act, 1944 for the purpose of the Finance Act, 1994. 35E of the Central Excise Act, 1944 is not finding a place in Section 83 of the Finance Act, 1984. Thus, order dated 06.01.2009 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 .....

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