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2016 (9) TMI 127 - AT - Central ExciseValidity of Commissioner (A) order - Commissioner (Appeals) could have given a finding on merits based on available evidence but remanded the matter further to the Assistant Commissioner - non-compliance of remand direction of CESTAT - Held that:- the action of the Commissioner (Appeals) is fully unjustified and beyond the scope of remand directions given by the Tribunal. The impugned order expressed total helplessness in performing a judicial work. The Jurisdictional Authorities have contributed to such unfortunate situation. Without further dwelling upon the impropriety or the sustainability of the findings of the Commissioner (Appeals) it is necessary that the finding on the merit has to be arrived at in this case in the interest of justice. The inability of Commissioner (Appeals) to appreciate and implement the directions of the Tribunal in their remand order by itself should not lead to closure of all proceedings. Appreciating this position, I find the matter has to reach a finality by a fresh decision by the Jurisdictional Original Authority who will examine all evidences keeping in mind the remand order already passed by the Tribunal and pass a fresh order within two months of the receipt of the order. - Appeal allowed by way of remand
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