Dept not permitted to file Revision Application under Section 35EE of Central Excise Act

Commissioner of Service Tax Vs Mail Order Solutions (I) Ltd (CESTAT Mumbai) The provisions regarding filing of appeals before the Tribunal are governed under the provisions of Section 86 of the Finance Act, 1994. Sub-section (1) ibid provides for filing of the appeal by an assessee before the Tribunal. The first proviso appended to sub-section (1) mandates that in respect of the order passed by the Commissioner of Central Excise (Appeals) under Section 85 ibid, relating to the matter of grant of rebate relating to service which are exported, the order shall be reviewed by the Central Governmen...