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2017 (2) TMI 673 - AT - Service TaxPower of Commissioner (Appeals) to remand the case - whether the Commissioner (Appeals) has no power of remand as the said power was taken away by the amending Section 35A of the Central Excise Act, 1944, w.e.f. 11.05.2001? - Held that: - Section 85(4) of the Finance Act, 1994 allows/authorizes Commissioner (Appeals) to pass such order he thinks fit and therefore it cannot be argued that as per Section 85(4), the Commissioner (Appeals) cannot remand the case, if he thinks fit to do so - In Commissioner of Central Excise, Panchkula vs. Goel International Pvt. Ltd. [2015 (12) TMI 329 - CESTAT NEW DELHI], Tribunal has held that language used in Section 85(4) has wider connotation and power to pass such order as he thinks fit includes the power of remand - appeal rejected - decided against Revenue.
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