But there is uniformity in difference
INCIDENTALLY, in terms of section 86 of the FA, 1994 where the Committee of Chief Commissioners/Commissioners of Central Excise differs in its opinion against the order of the Commissioner of Central Excise/Commissioner of Central Excise (Appeals), it shall state the point or points on which it differs and make a reference to the Board/jurisdictional Chief Commissioner which/who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner of Central Excise/Commissioner of Central Excise (Appeals) is not legal or proper, direct the Commissioner of Central Excise/any Central Excise officer to appeal to the Appellate Tribunal against the order.
Meaning to say that in Service Tax matters too if there is a difference in opinion, the Board/Chief Commissioner has to come to an opinion that the order is not legal or proper. But this yardstick is absent at the first stage as mentioned above.
Interestingly, the aforesaid provisions are common to all the three enactments.