Challenge to Appeal's Maintainability Before CESTAT Under Section 86(2) of Finance Act, 1994

The petitioner challenged the appeal's maintainability before CESTAT regarding an order by the Commissioner, alleging a flawed review process under Section 86(2) of the Finance Act, 1994. The petitioner was permitted to raise this issue before CESTAT with evidence, and the writ petition was disposed of in accordance with this decision.

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Issues: Whether the writ petition challenging the maintainability of the appeal before the CESTAT and the validity of the review under Section 86(2) of the Finance Act, 1994 should be entertained, and whether the petitioner should be left to raise the jurisdictional objection before the CESTAT.

Analysis: The petition questioned the competence of the committee of Chief Commissioners to undertake the review and the jurisdiction of the authority which made the order. The Court noted that the petitioner could urge these contentions as a preliminary objection before the CESTAT, file an affidavit and supporting documents, and seek examination of the rival contentions on merits by that forum.

Conclusion: No final adjudication was made on the merits of the challenge. The petitioner was permitted to raise the issue before the CESTAT.

Final Conclusion: The writ petition was disposed of by leaving the jurisdictional and maintainability objections to be urged before the appellate tribunal.

Ratio Decidendi: Where an effective forum is available to consider a jurisdictional objection in the first instance, the writ court may decline substantive adjudication and permit the parties to raise the issue before that forum.

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