https://www.taxtmi.com/caselaws?id=371731 Under the Finance Act, 1994, the maintainability of a challenge depends on the statutory remedy provided. Where Section 86 and the first proviso to Section 35B(i) make the revision application maintainable before the revisionary authority, Government of India, an appeal before CESTAT is not maintainable. The Tribunal followed the cited precedent and dismissed the appeal for want of maintainability, while leaving the party free to pursue the statutory revision remedy. en-us Mon, 24 Sep 2018 00:00:00 +0530 Sat, 08 Dec 2018 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371731 Under the Finance Act, 1994, the maintainability of a challenge depends on the statutory remedy provided. Where Section 86 and the first proviso to Section 35B(i) make the revision application maintainable before the revisionary authority, Government of India, an appeal before CESTAT is not maintainable. The Tribunal followed the cited precedent and dismissed the appeal for want of maintainability, while leaving the party free to pursue the statutory revision remedy. Case-Laws Service Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371731