https://www.taxtmi.com/caselaws?id=350732 The Tribunal found that the appeals were not maintainable under Section 74 of the Finance Act, 1994, as they were dismissed by the Principal Commissioner, and such orders are not challengeable under Section 86 of the Finance Act, 1994. The Tribunal emphasized that appeals can only be filed against orders passed under Section 73 and/or Section 83A of the Finance Act, 1994, and not under Section 74. As a result, all matters were disposed of, and the Registry was directed to return the papers to the appellants. en-us Tue, 11 Jul 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350732 The Tribunal found that the appeals were not maintainable under Section 74 of the Finance Act, 1994, as they were dismissed by the Principal Commissioner, and such orders are not challengeable under Section 86 of the Finance Act, 1994. The Tribunal emphasized that appeals can only be filed against orders passed under Section 73 and/or Section 83A of the Finance Act, 1994, and not under Section 74. As a result, all matters were disposed of, and the Registry was directed to return the papers to the appellants. Case-Laws Service Tax Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350732