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    <title>2012 (9) TMI 596 - CESTAT, BANGALORE</title>
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    <description>The appeal was deemed not maintainable as the legislative changes post-19.8.2009 removed the appellate remedy against orders by the Commissioner under Section 84 of the Finance Act, 1994. The Tribunal held that the Commissioner&#039;s order was within jurisdiction, and the remedy available was under Section 86. Consequently, the appeal was dismissed, and the applications for delay condonation and waiver were disposed of. The judgment clarified the jurisdictional aspects and the altered appellate landscape post-19.8.2009 regarding orders by the Commissioner under Sections 84 and 86.</description>
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      <title>2012 (9) TMI 596 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=216788</link>
      <description>The appeal was deemed not maintainable as the legislative changes post-19.8.2009 removed the appellate remedy against orders by the Commissioner under Section 84 of the Finance Act, 1994. The Tribunal held that the Commissioner&#039;s order was within jurisdiction, and the remedy available was under Section 86. Consequently, the appeal was dismissed, and the applications for delay condonation and waiver were disposed of. The judgment clarified the jurisdictional aspects and the altered appellate landscape post-19.8.2009 regarding orders by the Commissioner under Sections 84 and 86.</description>
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