https://www.taxtmi.com/caselaws?id=25 The Tribunal held that orders passed under Section 73 of the Finance Act are appealable to the Commissioner (Appeals) and not the Tribunal. It emphasized adherence to statutory provisions and suggested legislative intervention for any changes. The Tribunal also ruled that the appellate authority should be of a higher rank than the original authority. Consequently, the impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh consideration, including a review of the stay application. Another appeal's stay application against the original order was dismissed. en-us Thu, 30 Mar 2000 00:00:00 +0530 Fri, 21 Mar 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25 The Tribunal held that orders passed under Section 73 of the Finance Act are appealable to the Commissioner (Appeals) and not the Tribunal. It emphasized adherence to statutory provisions and suggested legislative intervention for any changes. The Tribunal also ruled that the appellate authority should be of a higher rank than the original authority. Consequently, the impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh consideration, including a review of the stay application. Another appeal's stay application against the original order was dismissed. Case-Laws Service Tax Thu, 30 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25