2017 (11) TMI 611

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..... at the provisions of Section 74 of Finance Act, 1994 which has been invoked by the appellant seeking modification of the order-in-original, were dismissed by the Principal Commissioner, is not an adjudication order challengeable under Section 86 of the Finance Act, 1994 - in the absence of any provisions to consider the appeal against an order passed under provisions of Section 74 of the Finance A .....

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..... not been filed within 3 months, the same is time-barred and application for Condonation of Delay (COD) should be filed along with a Demand Draft for ₹ 500 (rupees five hundred only). 3. Learned counsel submits that the defects which have been pointed out by the Registry is in respect of the order-in-original which was passed by the adjudicating authority against which they had come befor .....

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..... Nos. 30581-30593/2017 are not maintainable; as I find that the provisions of Section 74 of Finance Act, 1994 which has been invoked by the appellant seeking modification of the order-in-original, were dismissed by the Principal Commissioner, is not an adjudication order challengeable under Section 86 of the Finance Act, 1994. On perusal of provisions of Section 86 of the Finance Act, 1994, I find .....

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