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2011 (9) TMI 377 - CESTAT, NEW DELHICenvat credit claim was in dispute in respect of service tax paid - Mere passing on responsibility to the subordinates shall not serve any purpose of law under the shelter of remand of the matter - appellate authority noticed that there is no reference to registration and type of vehicle used. He had power to call for information when he is Central Excise Officer and also an authority under Finance Act. While he was an appellate authority he has been vested with the power of original authority itself. In such circumstances merely remanding the matter for statistical disposal of the appeal shall shake the confidence of litigants - appeal remanded back to the Appellate authority
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