Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 388 - AT - Central ExciseRefund of excess duty paid - time limitation - power of Commissioner (Appeals) to remand the case for the purpose of quantification of duty - Held that: - Though we agree with the proposition of law that Commissioner (Appeals) has no powers to remand the matter, we find that the remand was only for a limited purpose - In any case, the Tribunal has powers to remand and therefore, we direct the original authority to re-quantify the duty as confirmed by the Commissioner (Appeals) for the normal period - Appeal disposed off.
|