Appellate Tribunal allows appeal in Navin Chemical Enterprises case; Commissioner (Appeals) lacked authority.

The Appellate Tribunal CEGAT, New Delhi, allowed the appeal in the case of M/s. Navin Chemical Enterprises. The Commissioner (Appeals) was found to lack the authority to review and direct the filing of an appeal, rendering their order a nullity under Section 84 of the Finance Act, 1994. Consequently, the Stay Petition and Appeal were granted, entitling the appellant(s) to receive consequential benefits as per the law.

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The Appellate Tribunal CEGAT, New Delhi, in the case of M/s. Navin Chemical Enterprises, allowed the appeal as the Commissioner (Appeals) did not have the power to review the order passed by the Deputy Commissioner and direct the filing of an appeal. The order passed by the Commissioner (Appeals) was considered a nullity under Section 84 of the Finance Act, 1994. The Stay Petition and Appeal were allowed, and consequential benefits were to be granted to the appellant(s) according to the law.

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