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2012 (5) TMI 469 - AT - Service TaxPower to remand - respondent challenged the order of the ld. Commissioner (Appeals) found that the lower adjudicating authority has not appreciated the facts and circumstances of the case and remitted the case that the lower adjudicating authority to decide as afresh - department filed appeal against the order-in-appeal on the ground that the Commissioner has no power to remit the case to lower adjudicating authority – Held that:- after 11.5.2001 in Central Excise Act, 1944, power of remand is not given to Commissioner (Appeals), Commissioner is not empowered to remand the matter, he has to decide the matter by himself. Therefore the order of ld. Commissioner (Appeals) remanding the case to the lower authority, is not sustainable, Appeal disposed of by way of remand
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