https://www.taxtmi.com/caselaws?id=51224 Retrospective amendments in the Finance Act, 2000 revived service tax demands that had earlier been dropped after the Supreme Court decision in Laghu Udyog Bharati. However, the statutory scheme did not confer power on the Commissioner under Section 84 of the Finance Act, 1994 to review orders of subordinate authorities and direct the filing of appeals. Directions issued on that assumed basis were without jurisdiction, and appeals instituted pursuant to them were therefore unsustainable. en-us Mon, 15 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51224 Retrospective amendments in the Finance Act, 2000 revived service tax demands that had earlier been dropped after the Supreme Court decision in Laghu Udyog Bharati. However, the statutory scheme did not confer power on the Commissioner under Section 84 of the Finance Act, 1994 to review orders of subordinate authorities and direct the filing of appeals. Directions issued on that assumed basis were without jurisdiction, and appeals instituted pursuant to them were therefore unsustainable. Case-Laws Central Excise Mon, 15 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51224