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2013 (1) TMI 198 - AT - Central ExciseRemand back the matter back for re-adjudication – Power of Commissioner (Appeals) u/s 35A – Held that:- Section 35A(3), as amended, confers powers on the Commissioner (Appeals) to annul the order-in-original and also to pass just and proper order. There may be circumstances where only just and proper order could be to remand the matter for fresh adjudication. For example, if the order-in-original is passed without giving opportunity of being heard to the assessee or without permitting him to produce evidence in support of his case, in such event while setting aside the order-in-original only just and fair order would be to remand the matter back for fresh adjudication after giving due hearing to the assessee. Thus, power to remand the matter back in appropriate cases is inbuilt in Section 35A(3) of the Central Excise Act, 1944. In favour of assessee
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