Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 546 - AT - Service TaxWhether the Commissioner (A) has power to remand the matter back to Original Authority for de-novo adjudication in terms of Section 35A(3) of Central Excise Act, 1944 - Held that:- Section 35 A(3) ibid prior to its amendment (upto 10.05.2001) empowered the Commissioner (A) for referring the case back to the Adjudicating Authority. However, the said statutory provision was amended w.e.f. 11.05.2011, specifically curtailing the power of the Appellate Commissioner for sending back the case to the adjudicating authority. Therefore, in view of the settled position of law, the impugned order remanding the matter back to the Original Authority is not in conformity with the statutory provisions and hence set aside and the matter is remanded to the Commissioner (A) for deciding the issue by himself. - Decided in favour of appllant
|