https://www.taxtmi.com/caselaws?id=203773 The amended review power under Section 86(2) of the Finance Act, 1994 extended only to orders passed under Sections 73 or 83A. After the 19.8.2009 omission of Section 84 from that provision, the Committee of Chief Commissioners lacked jurisdiction to review an order made under Section 84. A review made beyond the statute was without authority in law, and any departmental appeal founded on such review was not maintainable. The governing principle is that once the legislature excludes a category of orders from a statutory review provision, the reviewing authority cannot exercise jurisdiction over that category. en-us Wed, 04 May 2011 00:00:00 +0530 Thu, 09 Jun 2011 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203773 The amended review power under Section 86(2) of the Finance Act, 1994 extended only to orders passed under Sections 73 or 83A. After the 19.8.2009 omission of Section 84 from that provision, the Committee of Chief Commissioners lacked jurisdiction to review an order made under Section 84. A review made beyond the statute was without authority in law, and any departmental appeal founded on such review was not maintainable. The governing principle is that once the legislature excludes a category of orders from a statutory review provision, the reviewing authority cannot exercise jurisdiction over that category. Case-Laws Service Tax Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203773