9911796707
TMI Blog2016 (10) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... his order dated 26.5.2009. 2. The said order of the Assistant Commissioner was reviewed by the Commissioner vide his order dated 14.08.2009 by exercising the powers in terms of Section 35-E(2) of the Central Excise Act, 1944 and directed the Assistant Commissioner to file an appeal before the Commissioner of Central Excise (Appeals). In terms of the said review order of the Commissioner, an appeal was filed before the Commissioner (Appeals), who vide his impugned order set aside the order of the original adjudicating authority and allowed the appeal filed by the Revenue. Hence the present appeal by the assessee. 3. The preliminary objection raised by the learned advocate is that, during the relevant period, there was no power with the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to the provisions of this Chapter, pass such order thereon as he thinks fit." Thereafter, w.e.f. 19.08.2009, the said Section 84(1) was replaced and new Section 84(1) was introduced which is to the following effect: "84 (1) The Commissioner of Central Excise may, of his own motion, call for and examine the record of any proceedings in which an adjudicating authority subordinate to him has passed any decision or order under this Chapter for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority or any Central Excise Officer ,subordinate to him to apply to the Commissioner o Central Excise (Appeals) for the determination of such points arising out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner has passed the review order dated 14.08.2009 in exercise of the provisions of sub-section (2) of Section 35-E of the Central Excise Act, 1944. The dispute in the present appeal relates to the refund of the service tax, excess paid by the assessee, and as such the provisions of the Finance Act, 1994 would apply. However, we note that certain provisions of Central Excise Act, 1944 have been adopted for the disputes relating to service tax in terms of the provisions of Section 83 of the Finance Act, 1994. On going through the Section 83 of the Finance Act, 1994, we note that while adopting certain provisions of Central Excise Act, 1944, which stand mentioned in the said Section itself, Section 35-E does not stand adopted. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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