2014 (4) TMI 922

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..... ect of revision by Central Government under the Central Excise Act. In Sec.83 of the Finance Act, the provisions of Sec.35EE of the Central Excise Act were included amending thereby revision lies to the Central Government whereas as per Sec.86, it covers appeal to the Appellate Tribunal - There was specific provision which provides that the Tribunal shall exercise the same powers and follow the sa .....

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..... ot maintainable - Decided against assessee.
S S Kang and P K Jain, JJ. For the Appellant : Shri S S Gupta, CA For the Respondent : Shri Rakesh Goyal , Addl. Commissioner (AR) JUDGEMENT Per: S S Kang: Heard both sides. 2. Revenue raised the issue of maintainability of the appear in view of the provisions of Sec.86 of the Finance Act, 1994. The contention of the Revenue is that the appellan .....

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..... service tax. In this Section, provisions of Sec.35EE of the Central Excise Act were included with effect from 28.5.2012 and the present appeal is filed prior to that date. The contention is that as the appeal has been filed prior to amendment, therefore, it is maintainable. 4. We find that Sec.35EE is in respect of revision by Central Government under the Central Excise Act. In Sec.83 of the Fin .....

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