https://www.taxtmi.com/caselaws?id=215813 Revisionary proceedings initiated before the 19.8.2009 amendment to Section 84 of the Finance Act, 1994 continued under the old provision, and the vested right of appeal that accrued when the lis commenced was held to survive the substitution. The omission of the words "or section 84" from Section 86(1) was treated as consequential and not as a clear legislative intent to extinguish the accrued appellate remedy. Section 6 of the General Clauses Act, 1897 was applied because no contrary intention was shown, so maintainability of the appeal was governed by the law in force when proceedings began. en-us Tue, 08 May 2012 00:00:00 +0530 Mon, 07 Jul 2014 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215813 Revisionary proceedings initiated before the 19.8.2009 amendment to Section 84 of the Finance Act, 1994 continued under the old provision, and the vested right of appeal that accrued when the lis commenced was held to survive the substitution. The omission of the words "or section 84" from Section 86(1) was treated as consequential and not as a clear legislative intent to extinguish the accrued appellate remedy. Section 6 of the General Clauses Act, 1897 was applied because no contrary intention was shown, so maintainability of the appeal was governed by the law in force when proceedings began. Case-Laws Service Tax Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215813