Appeals against Pre-Amendment Section 85 Orders: New Filing Requirements

The Appellate Tribunal CEGAT, New Delhi, held that appeals against orders by a Commissioner of Central Excise pre-amendment to Section 85 of the Service Tax should be filed with the Commissioner of Central Excise (Appeals). The Tribunal overturned the impugned order and remanded the case for reconsideration by the Commissioner of Central Excise.

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The Appellate Tribunal CEGAT, New Delhi, in a judgment cited as 2001 (11) TMI 4, stated that appeals against orders passed by a Commissioner of Central Excise before an amendment to Section 85 of the Service Tax should be filed with the Commissioner of Central Excise (Appeals). The Tribunal set aside the impugned order and remanded the matter for fresh consideration by the Commissioner of Central Excise.

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