No power of review under Section 84 of the Finance Act meant the departmental appeal was treated as a nullity.

Section 84 of the Finance Act was construed as not conferring any power on the Commissioner to review the Deputy Commissioner's adjudication order or to direct the filing of an appeal before the Commissioner (Appeals). Applying earlier Tribunal precedent, the departmental appeal founded on such a review direction was treated as legally unsustainable. The review direction and the resulting appeal were therefore held to be without authority of law and a nullity, and the impugned appellate order was set aside in favour of the assessee.

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Issues: Whether, under Section 84 of the Finance Act, the Commissioner had any power to review the Deputy Commissioner's order and direct filing of an appeal before the Commissioner (Appeals), and whether the appeal filed on that basis was maintainable.

Analysis: The issue stood covered by an earlier Tribunal decision holding that Section 84 of Chapter V of the Finance Act did not provide for review of an adjudication order or for directing the Deputy Commissioner to file an appeal before the Commissioner (Appeals). The Tribunal applied that ratio and treated the departmental appeal and the appellate order founded on such review direction as legally unsustainable.

Conclusion: The review direction and the consequent departmental appeal were held to be without authority of law and a nullity, and the impugned order was set aside in favour of the assessee.

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