Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 747 - AT - Service TaxPower of remand - Revenue pleaded that during the period of dispute, the Commissioner (Appeals) had no power of remand, that the provisions of Section 85 of the Finance Act, 1994 are in pari materia with the provisions of Section 35 A of the Central Excise Act, 1944 and that with regard to Section 35 A of the Central Excise Act, 1944, Hon'ble Supreme Court in the case of MIL India Ltd.[2007 -TMI - 1196 - SUPREME COURT OF INDIA], held that the Commissioner (Appeals) has no power of remand, that the order of the Hon'ble Supreme Court in the case of MIL India Ltd. (supra) is applicable to the service tax appeals also and in view of this, Commissioner (Appeals)'s orders remanding the matter to the original adjudicating authority are not correct - The impugned orders are, therefore, set aside and the matters are remanded to the Commissioner (Appeals).
|