Statutory review jurisdiction is limited to specified orders; review of a Section 84 order was beyond authority after amendment.

The amended review provision in Section 86(2) of the Finance Act, 1994 conferred review jurisdiction only over orders passed under Sections 73 and 83A with effect from 19.08.2009. An order passed under Section 84 therefore fell outside the Committee of Chief Commissioners' review powers. As a result, a review undertaken beyond that statutory scope was without authority of law, and any departmental appeal filed pursuant to such invalid review was not maintainable.

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Issues: Whether an order passed under Section 84 of the Finance Act, 1994 could be reviewed by the Committee of Chief Commissioners under Section 86(2) after the amendment omitting Section 84 from the review provision.

Analysis: The review power under Section 86(2) extended only to orders passed under Sections 73 and 83A of the Finance Act, 1994 after the amendment with effect from 19.08.2009. Since the impugned order was passed under Section 84, it fell outside the revised scope of the reviewing authority's jurisdiction.

Conclusion: The review order was without authority of law and the departmental appeal filed pursuant to it was invalid.

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