2014 (4) TMI 922

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....h Goyal , Addl. Commissioner (AR) JUDGEMENT Per: S S Kang: Heard both sides. 2. Revenue raised the issue of maintainability of the appear in view of the provisions of Sec.86 of the Finance Act, 1994. The contention of the Revenue is that the appellants fired this appeal against the order-in-appeal passed by the Commissioner (Appeals) in respect of rebate claim. Revenue after relying upon the p....

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.... filed prior to that date. The contention is that as the appeal has been filed prior to amendment, therefore, it is maintainable. 4. We find that Sec.35EE is in respect of revision by Central Government under the Central Excise Act. In Sec.83 of the Finance Act, the provisions of Sec.35EE of the Central Excise Act were included amending thereby revision lies to the Central Government whereas as p....