2016 (8) TMI 499

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..... . Suchitra Shrma, (DR) appeared for the Respondent ORDER This appeal is directed against the impugned order dated 31.08.2009 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore.  The preliminary objection of the appellant in this appeal is that the review order dated 06.01.2009 issued by the jurisdictional Commissioner in exercise of the powers conferred un .....

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..... directed the Assistant Commissioner to file the appeal before the Commissioner (Appeals) of Central Excise in terms of sub-section (4) of Section 35E of the Central Excise Act, 1944. 4.  Section 83 of the Finance Act, 1944 provides for applicability of certain provisions under the Central Excise Act, 1944 for the purpose of the Finance Act, 1994.  35E of the Central Excise Act, 1944 is .....

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..... officers subordinate to the Commissioner.  The said provision of filing appeal was incorporated in Section 85 w.e.f. 19.08.2009.  In the present case, since the appeal was preferred by the Assistant Commissioner prior to the date of substitution of the clause in Section 84 of the Act w.e.f. 19.08.2009 for filing the appeal, we are of the view that the appeal filed before the Commissione .....

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