TMI Blog2020 (6) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... enue and the assessee against orders-in-revision passed by the Commissioners. Registry is directed to present the file before the Hon ble President for constitution of a larger bench to decide the following question:- Are appeals by the Revenue and assessee against orders-in-revision passed after 19.08.2009 maintainable before the CESTAT in the absence of any specific saving clause in Section 86 of the Finance Act 1994? - Service Tax Appeal No. 1485 of 2011 - INTERIM ORDER No. 3/ 2020 - Dated:- 10-6-2020 - HON BLE MR ASHOK JINDAL, MEMBER(JUDICIAL) HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Appearance: Ms. Radha Arun, Adv for the Appellant Mr. C. Mallikarjuna Reddy A.R. for the Respondent. [ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 19.08.2009 if the original adjudication order was passed prior to the amendment. However, corresponding saving clause was not inserted in Section 86. Therefore, the question which arises is whether the CESTAT can entertain appeals in respect of orders passed after 19.08.2009 under the erstwhile Section 84 by orders-in-revision. The relevant provisions before amendment and after amendment were as follows: Section 84 as it stood prior to amendment: Revision of orders by the Commissioner of Central Excise. 84. (1) The Commissioner of Central Excise may call for the record of a proceeding under this Chapter in which an adjudicating authority subordinate to him has passed any decision or order and may make such inquir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise in his order. (2) Every order under sub-section (1) shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority. (3) Where in pursuance of an order under sub-section (1), the adjudicating authority or any other officer authorised in this behalf makes an application to the Commissioner of Central Excise (Appeals) within a period of one month from the date of communication of the order under sub-section (1) to the adjudicating authority, such application shall be heard by the Commissioner of Central Excise (Appeals), as if such application were an appeal made against the decision or order of the adjudicating authority and the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant, they are entitled to appeal before this Bench against the order-in-revision as per the order of the Bangalore Bench of CESTAT in the case of T.A. Pai Management Institute [2013(29)STR 577 (Tri-Bang)]. Relying on the provisions of General Clauses Act, it has been held that in terms of Section 6 clauses c e of the General Clauses Act, the rights and privileges accrued under the repealed enactment will not be lost by the repeal of the Act itself. Therefore, the appellant has a right to appeal to the CESTAT even though there is no explicit savings clause in Section 86 of the Finance Act 1994. 5. Per contra learned A.R. relies on the order of the Mumbai Bench of CESTAT in the case of Commissioner of Service Tax Mumbai I Vs Zee Enter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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