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2014 (4) TMI 406 - HC - Service TaxJurisdiction of Commissioner (Appeals) - Power to remand - whether the Commissioner (Appeals) exercising powers under section 85 of the Finance Act, 1994 has the power to remand the proceedings back to the adjudicating authority - Held that:- by virtue of sub-section (5) of section 85, the same limitation on the Commissioner (Appeals) to remand a proceedings contained in section 35A(3) of the Central Excise Act, 1944 must not apply in the appeals under section 85 of the Finance Act, 1944 also. This is so because, sub-section (5) of section 85 though requires the Commissioner (Appeals) to follow the same procedure and exercise same powers in making orders under section 85, as he does in the Central Excise Act, 1944 in appeals, this sub-section itself starts with the expression “subject to the provisions of this Chapter”. Sub-section (4) of section 85 itself contains the width of the power of the Commissioner (Appeals) in hearing the proceedings of appeal under section 85. The scope of such powers flowing from sub-section 85(4) therefore cannot be curtailed by any reference to sub-section (5) of section 85 of the Finance Act, 1994 - Decided against Revenue.
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