Limited appellate jurisdiction under the Finance Act bars Tribunal appeals against Section 73 orders, making such appeals non-maintainable.

Section 86(1) of the Finance Act, 1994 confers a limited right of appeal to the Tribunal only against orders passed by a Commissioner of Central Excise under Section 84 or by a Commissioner of Central Excise (Appeals) under Section 85. An order passed under Section 73 is not covered by that appellate scheme, so it falls outside the Tribunal's appellate jurisdiction. On that construction, an appeal against a Section 73 order is not maintainable before the Tribunal and was rejected.

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Issues: Whether an appeal lies to the Tribunal against an order passed under Section 73 of the Finance Act, 1994, in view of the limited appellate remedy under Section 86(1) of the Finance Act, 1994.

Analysis: Section 86(1) permits an assessee to appeal to the Tribunal only against orders passed by a Commissioner of Central Excise under Section 84 or by a Commissioner of Central Excise (Appeals) under Section 85. The impugned order was passed under Section 73 of the Finance Act, 1994. On the clear wording of the appellate provision, an order under Section 73 is outside the Tribunal's appellate jurisdiction.

Conclusion: The appeal was held to be not maintainable before the Tribunal and was rejected.

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