No statutory power of review can validate a departmental appeal or the resulting appellate order.

The statutory scheme under Section 84 of Chapter V of the Finance Act, 1994 did not confer any power on the Commissioner to review the Deputy Commissioner's order or to direct the filing of an appeal before the Commissioner (Appeals). The attempted reopening of the order was therefore not a lawful revision or review under the statute, and the departmental appeal filed on that basis was incompetent. As a result, the appellate order passed by the Commissioner (Appeals) on that appeal could not survive and was treated as a nullity and non est.

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Issues: Whether the Commissioner had any power under Section 84 of Chapter V of the Finance Act, 1994 to review the order of the Deputy Commissioner and direct the filing of an appeal before the Commissioner (Appeals), and whether the appeal so filed and the appellate order passed thereon were valid.

Analysis: The statutory scheme did not confer any power of review on the Commissioner. The course adopted was not a revision in accordance with the statute, but an impermissible attempt to reopen the Deputy Commissioner's order by directing an appeal against it. In the absence of such power, the departmental appeal itself was incompetent and the order passed by the Commissioner (Appeals) on that appeal could not stand.

Conclusion: The impugned departmental appeal and the order of the Commissioner (Appeals) were a nullity and non est.

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