2015 (1) TMI 342

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..... missioners passed under Section 86(2A) of Finance Act, 1994, it is seen that the Deputy Commissioner of Service Tax was directed to file the appeal. Section 86(2A) of Act, 1994 provides that Committee of Commissioners may direct any Central Excise Officer to file appeal to the Appellate Tribunal. The definition of “Central Excise Officer” under Section 2(f) of Central Excise Act, 1944 covers the D .....

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..... s filed by the Deputy Commissioner of Central Excise who is not competent to do so. He submits that in this case adjudication order was passed by the Joint Commissioner and the appeal was filed by Deputy Commissioner, who is below the rank of Joint Commissioner. On perusal of the order of the Committee of Commissioners passed under Section 86(2A) of Finance Act, 1994, it is seen that the Deputy Co .....

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