CESTAT, BANGALORE BENCH

Commissioner of Service tax, bangalore

v.

BPL Engineering Ltd.

T.K. JAYARAMAN, TECHNICAL MEMBER

AND DR. S.L.PEERAN, JUDICIAL MEMBER

MISC. ORDER NO . 320 OF 2007

ST/MISC./139 OF 2007 IN ST/50 OF 2005

June 26, 2007

Section 86 of the Finance Act, 1994 - Appellate Tribunal - Appeals to - Whether there is no provision under section 86 for review of Tribunal’s order - Held, yes - Whether therefore, application filed by revenue seeking review of Tribunal’s final order by which appeal of assessee was allowed, was to be rejected - Held, yes [Para 5]