1998 (12) TMI 2

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..... Tribunal against such order
[Order]. - In this case, the Commissioner of Central Excise, Delhi has confirmed an amount of Rs. 53,41,647/- as service tax under the provisions of Section 73(a) of the Finance Act 1994 and has also confirmed the interest accrued on the above amount under Section 75 of the Act, till the date of its payment. 2. The learned SDR, Shri A.K. Agarwal raised a preliminar .....

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..... r under Section 73 was passed by the Commissioner of Central Excise, instead of a Central Excise Officer subordinate to the rank of Commissioner. 3. We have considered the rival submissions. In view of the clear language of Section 86(1) of the Finance Act, 1994, we agree with the learned DR that the present order which has been passed in terms of Section 73 of the Act is not appealable to the Tr .....

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