https://www.taxtmi.com/caselaws?id=246953 The Tribunal found that the appeal was not maintainable under Sec.86 of the Finance Act, as it lacked jurisdiction to decide on the appeal against the Commissioner (Appeals) order regarding rebate claims. Despite the appellants' reliance on Sec.83 of the Finance Act, which incorporated provisions of the Central Excise Act, the Tribunal emphasized the distinction between Sec.35EE and Sec.86, ultimately agreeing with the Revenue's position. Consequently, the Tribunal directed the transfer of the appeal papers to the Revisional authority in New Delhi, as the appeal had been pending since 2008. en-us Fri, 07 Mar 2014 00:00:00 +0530 Fri, 12 Sep 2014 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246953 The Tribunal found that the appeal was not maintainable under Sec.86 of the Finance Act, as it lacked jurisdiction to decide on the appeal against the Commissioner (Appeals) order regarding rebate claims. Despite the appellants' reliance on Sec.83 of the Finance Act, which incorporated provisions of the Central Excise Act, the Tribunal emphasized the distinction between Sec.35EE and Sec.86, ultimately agreeing with the Revenue's position. Consequently, the Tribunal directed the transfer of the appeal papers to the Revisional authority in New Delhi, as the appeal had been pending since 2008. Case-Laws Service Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246953