9911796707
TMI Blog2012 (9) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... s not maintainable under Section 86 of the Act - appellate remedy under Section 86 against such an order was taken away with effect from 19.8.2009 - order passed by the Commissioner of Central Excise under the erstwhile provision of Section 84 on 24.3.2011 on the strength of the aforesaid "explanation" is not appealable to this Appellate Tribunal under Section 86 as this provision stands from 19.8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24.3.2011 is not maintainable under Section 86 of the Act. The learned counsel for the appellant refers to the "Explanation" to Section 84 of the Act and argues that the legislative intent underlying this explanation is to enable the aggrieved party to file appeal to this Tribunal against the revisionary order passed by the Commissioner. It is argued that the provision cannot be considered in a ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l clarified to the effect that if the order of adjudication was passed by an officer subordinate to the Commissioner before 19.8.2009, the same shall continue to be dealt with by the Commissioner as if Section 84 as substituted with effect from the said date had not been substituted. This would mean that the Commissioner of Central Excise in this case was authorized by law to proceed to revise the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appeal would lie to this Appellate Tribunal under the above provision against an order passed by a Commissioner of Central Excise under Section 84 of the Act. The appellate remedy under Section 86 against such an order was taken away with effect from 19.8.2009. We have not found any explanation or other clarificatory provision appended to Section 86 so as to extend this remedy to a person aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
