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2018 (6) TMI 935 - AT - CustomsJurisdiction - power of Commissioner (Appeals) to remand the case - Held that:- After amendment in Section 35A(3) of the Central Excise Act, 1944, the Commissioner (Appeals) has not been vested with the powers of remanding the case to adjudicating authority. The Ld. Commissioner (Appeals) remanded the matter to the adjudicating authority on the ground that there is violation of principles of natural justice. Even if the Ld. Commissioner (Appeals) has no power to remand but if there is violation of principles of natural justice, there is no option except the matter to be reconsidered by the adjudicating authority by providing the personal hearing to the assessee. Therefore in any case the adjudicating authority has to relook in the entire matter. Appeal allowed by way of remand.
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