TMI Blog2011 (2) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted by the respondents as has been duly noted by the original authority - Apparently, the documents could not be produced by the respondents before the original authority - No doubt, that the matter could be directed to be dealt with by the Commissioner (A) or the matter could be dealt with by the Tribunal itself with the assistance of original authority - Held that:- this course may not be des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day. 3. After hearing the Ld. SDR and in view of the order proposed to be passed, it is held that there is no need for accepting the request for adjournment. As the respondents are not aggrieved against the order of the Commissioner (A) and the matter stands remanded by the Commissioner (A), it was felt that there is no need to give adjournment as sought for on behalf of the respondents. 4. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not utilized and the concerned officials were free to conduct verification of relevant records and returns. In the light of the above, the Commissioner (A) has remanded the matter to the original authority. 5. Ld. SDR submits that subsequent to the amendment to Section 35A (3) of Central Excise Act, w.e.f. 11.05.01, deleting the power of remand, the Commissioner (A) should not have remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. The claim of the respondents is that the credit wrongly taken was not utilized and therefore no interest was payable. There is no indication that the respondent was delaying the adjudication proceedings as the reply has been promptly submitted by the respondents as has been duly noted by the original authority. Apparently, the documents could not be produced by the respondents before the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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