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of <h1>Challenge to Appeal's Maintainability Before CESTAT Under Section 86(2) of Finance Act, 1994</h1> <h3>L.R. SHARMA AND CO. Versus COMMISSIONER OF SERVICE TAX AND ORS</h3> L.R. SHARMA AND CO. Versus COMMISSIONER OF SERVICE TAX AND ORS - TMI The petitioner challenged the maintainability of appeal before CESTAT regarding an order made by the Commissioner. Alleged that the review process under Section 86(2) of the Finance Act, 1994 did not validly take place. The petitioner can raise this issue before CESTAT with supporting documents. The writ petition was disposed of accordingly.
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