https://www.taxtmi.com/caselaws?id=210000 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. en-us Wed, 04 May 2011 00:00:00 +0530 Fri, 05 Jul 2013 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210000 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. Case-Laws Service Tax Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210000