https://www.taxtmi.com/article/detailed?id=497 Section 85 confines appeals to Commissioner (Appeals) to "any person aggrieved" and excludes the Department. Section 84 originally empowered the Commissioner to call records and revise subordinate orders but did not authorize directing filing of appeals. The tribunal held such directions unsustainable. The Finance Act, 2009 substituted Section 84 to permit the Commissioner to direct subordinate authorities to apply to Commissioner (Appeals) for specified points, and such applications made within the prescribed period are to be treated as appeals under the Chapter. en-us Sat, 19 Sep 2009 00:00:00 +0530 Sat, 19 Sep 2009 16:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=497 Section 85 confines appeals to Commissioner (Appeals) to "any person aggrieved" and excludes the Department. Section 84 originally empowered the Commissioner to call records and revise subordinate orders but did not authorize directing filing of appeals. The tribunal held such directions unsustainable. The Finance Act, 2009 substituted Section 84 to permit the Commissioner to direct subordinate authorities to apply to Commissioner (Appeals) for specified points, and such applications made within the prescribed period are to be treated as appeals under the Chapter. Articles Service Tax Sat, 19 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=497