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2017 (3) TMI 831 - AT - CustomsJurisdiction of Commissioner (Appeals) - power to remand - Held that: - the Commissioner (Appeals) had no option but to direct the assessing officer to pass a speaking order as he on his own cannot pass a speaking order at appellate stage - there is no bar on this Tribunal to send the matter to the assessing authority for passing a fresh order. Reliance was placed in the case of Commissioner of Service Tax Versus Versus Associated Hotels Limited [2014 (4) TMI 406 - GUJARAT HIGH COURT ], where it was held that Sub-section (4) of section 85 itself contains the width of the power of the Commissioner (Appeals) in hearing the proceedings of appeal u/s 85 - ROM application dismissed - decided against Assessee.
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