TMI Blog2016 (8) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 (Appeals) concerning the service tax issue is not in conformity with the statutory mandates. Appeal by the assistant commissioner before Commissioner (Appeals) – Held that: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Ms. Priyanka Goel (Advocate) for the Appellant Mrs. Suchitra Shrma, (DR) appeared for the Respondent ORDER This appeal is directed against the impugned order dated 31.08.2009 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore. The preliminary objection of the appellant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of the appellant. The said order was reviewed by the Jurisdictional Commissioner and vide order dated 06.01.2009, he has directed the 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. 4. Section 83 of the Finance Act, 1944 provides for applicability of certain provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is any mention about filing of appeal before the Commissioner (Appeals) against the order passed by the officers subordinate to the Commissioner. The said provision of filing appeal 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. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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