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2011 (1) TMI 809 - AT - Service TaxPower of remand - Commissioner(Appeals) has remanded the matter back to the Adjudicating Authority for re-processing of refund claim based upon the finding recorded in para -6 of his order - As per the decision of the Hon'ble Supreme Court of India in the case of Mil India Ltd. Vs. CCE, Noida [2007 -TMI - 1196 - SUPREME COURT OF INDIA], held that Commissioner(Appeals) does not have power to remand the matter back to the Adjudicating Authority - Therefore, the impugned order is set aside and the matter is remanded back to the ld. Commissioner(Appeals) to consider the issue afresh at his level only after following the principles of natural justice - Appeal is thus allowed by way of remand.
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