https://www.taxtmi.com/caselaws?id=289010 Section 84 of the Finance Act, 1994 was read as not conferring power on the Commissioner to review the order of a subordinate authority or to direct an appeal before the Commissioner (Appeals). On that interpretation, the review order was treated as having been made without jurisdiction, and the appellate order passed pursuant to that review was held to be a nullity. The impugned order was therefore set aside and the appeals were allowed. en-us Wed, 10 Apr 2002 00:00:00 +0530 Thu, 09 Jul 2020 17:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289010 Section 84 of the Finance Act, 1994 was read as not conferring power on the Commissioner to review the order of a subordinate authority or to direct an appeal before the Commissioner (Appeals). On that interpretation, the review order was treated as having been made without jurisdiction, and the appellate order passed pursuant to that review was held to be a nullity. The impugned order was therefore set aside and the appeals were allowed. Case-Laws Service Tax Wed, 10 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289010