TaxTMI 
TaxTMI 
2020 (6) TMI 330
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....Sections 84 & 86 of the Finance Act,1994 were amended with effect from 19.08.2009. Prior to this amendment as per Section 84 the Commissioner of Central Excise had the power to revise any order passed by an officer subordinate to him and pass an order-in-revision. An appeal against such orders-in-revision lay with the CESTAT under Section 86. To align these provisions with corresponding central excise provisions, both Sections 84 & 86 of the Finance Act were revised with effect from 19.08.2009. The power of the Commissioner of Central Excise to issue orders-in-revision has been replaced by a provision enabling the department to file an appeal with the Commissioner of Central Excise (Appeals). Corresponding changes have also been made to Sec....
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....e assessee shall be passed under this section unless the assessee has been given an opportunity of being heard. (3) The Commissioner of Central Excise shall communicate the order passed by him under sub-section (1) to the assessee, such adjudicating authority and the Board. (4) No order under this section shall be passed by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (Appeals). (5) No order under this section shall be passed after the expiry of two years from the date on which the order sought to be revised has been passed. Section 84 as it stood after amendment: Appeals to Commissioner of Central ....
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....that any order passed by an adjudicating officer subordinate to the Commissioner of Central Excise immediately before the commencement of clause (C) of section 113 of the Finance (No. 2) Act, 2009, shall continue to be dealt with by the Commissioner of Central Excise as if this section had not been substituted. Section 86 as it stood prior to amendment Appeals to Appellate Tribunal. 86. (1) Any assessee aggrieved by an order passed by a Commissioner of Central Excise under section 73 or section 83A or section 84, or an order passed by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the Appellate Tribunal. Section 86 as it stood immediately after amendment Appeals to Appellate Tribunal. ....
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....f commissioners have no power to review an order-in-revision after amendment to Section 86 of the Finance Act 1994 and therefore dismissed the Revenue's appeal as non-maintainable. Learned A.R. states that the ratio of this judgement should apply in the present case. 6. We have considered the arguments from both sides. We find that the orders of the Bangalore Bench of the Tribunal in the case of T.A. Pai Management Institute (supra) and Tribunal Mumbai in the case of Zee Entertainment Enterprises Ltd (supra) are contrary to each other. Both cases involve the question as to whether the Tribunal has a right to entertain appeals against orders-in-revision after 19.08.2009 in the absence of any explicit provisions by way of saving clause in ....