2012 (9) TMI 596

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.... ORDER P.G. Chacko, Judicial Member - There are two applications before us, both by the appellant, one for condonation of the delay of the appeal and the other for waiver and stay. These applications arise in an appeal filed against an order passed by the Commissioner as revisionary authority under Section 84 of the Finance Act, 1994. 2. Before the learned counsel moves the matter befo....

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.... 84 as this Section stood prior to 19.8.2009. It was passed on 24.3.2011. With effect from 19.8.2009, the date on which a new appellate remedy was granted in the place of the erstwhile revisionary remedy against orders passed by Central Excise officers subordinate to Commissioner of Central Excise, Section 84 of the Act offers appellate remedy against an order passed by an Assistant Commissioner o....

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....oes not mean anything more. Once the revisionary order was passed by the Commissioner on 24.3.2011, the question arises as to the remedy available to the aggrieved party. For this remedy, one has to look at Section 86 -of the Act. Sub-section (1) of Section 86 reads thus :- "(1) Any assessee aggrieved by an order passed by a Commissioner of Central Excise under section 73 or section 83A, or an ....