Service Tax - appeal against revision orders passed by Commissioner after 19.8.2009 - Appealable to Tribunal - CESTAT
IN Budget 2009, Board/Ministry decided to dump the much criticized "revision mechanism" vested in the Commissioner in terms of Section 84 of the Finance Act, 1994 with a "review mechanism" by substituting the existing provisions with new provisions on the lines of Section 35E of the Central Excise Act, 1944.
However, while giving a decent burial to the erstwhile Section 84 an explanation was introduced, which declared that any order passed by an adjudicating officer subordinate to the Commissioner of Central Excise immediately before the commencement of Clause (C) of Section 113 of the Finance (No. 2) Act, 2009, shall continue to be dealt with by the Commissioner of Central Excise as if this section had not been substituted.
Now, a question arises as to where the appeal lies if such orders are passed by the Commissioner in terms of erstwhile Section 84.
DDT 1351 04 05 2010, had observed, recourse may be taken to Sections 6 and 6A of the General Clauses Act, 1897 to take care of such exigencies. This means that the appeals against Orders-in-Revision passed by the Commissioners for orders passed by the subordinate officers prior to this amendment coming into effect could be filed in CESTAT in terms of Section 86 of Finance Act, 1994.
Now, the CESTAT in a landmark judgement has held that such orders are appealable to the Tribunal.
We will bring you the Tribunal order tomorrow.