https://www.taxtmi.com/caselaws?id=73 The statutory scheme under Section 84 of Chapter V of the Finance Act, 1994 did not confer any power on the Commissioner to review the Deputy Commissioner's order or to direct the filing of an appeal before the Commissioner (Appeals). The attempted reopening of the order was therefore not a lawful revision or review under the statute, and the departmental appeal filed on that basis was incompetent. As a result, the appellate order passed by the Commissioner (Appeals) on that appeal could not survive and was treated as a nullity and non est. en-us Fri, 08 Feb 2002 00:00:00 +0530 Thu, 03 Jul 2008 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73 The statutory scheme under Section 84 of Chapter V of the Finance Act, 1994 did not confer any power on the Commissioner to review the Deputy Commissioner's order or to direct the filing of an appeal before the Commissioner (Appeals). The attempted reopening of the order was therefore not a lawful revision or review under the statute, and the departmental appeal filed on that basis was incompetent. As a result, the appellate order passed by the Commissioner (Appeals) on that appeal could not survive and was treated as a nullity and non est. Case-Laws Service Tax Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73