Section 121. Non-appealable decisions and orders.-
Notwithstanding anything to the contrary in any
provisions of this Act, no appeal shall lie against any decision taken or order
passed by an officer of central tax if such decision taken or order passed
relates to any one or more of the following matters, namely:-
(a) an order of the Commissioner or other authority
empowered to direct transfer of proceedings from one officer to another
officer; or
(b) an order pertaining to the seizure or retention of
books of account, register and other documents; or
(c) an order sanctioning prosecution under this Act;
or
(d) an order passed under section 80.
