2008 (11) TMI 1 - AT - Central Excise

When the remand was made to Commissioner it meant that the same was made to the Adjudicating Authority if in the meanwhile the monetary powers to adjudicate had undergone a change and in accordance with those powers Addl. Commissioner becomes empowered to decide the matter we do not find any reasons for the appellant to have any grievance decision by Addl. Commissioner was within the framework of the law and within his jurisdiction

Summary

Issues:
1. Jurisdictional authority to decide the appeal after remand from Tribunal.

Analysis:
The appeal was against the order of the Commissioner (Appeals) dated 24-10-2003. The Tribunal had earlier remanded the matter to the Commissioner for fresh decision. The Collector had confirmed a duty demand on the appellant for receiving materials without payment of duty. The Tribunal set aside the Collector's order and directed fresh consideration by the Commissioner. The de novo adjudication was taken up, and the Additional Commissioner confirmed the duty demand and imposed penalties. The appellant appealed to the Commissioner (Appeals), who concurred with the Original Authority.

The appellant raised a preliminary objection that the matter was remanded to the Commissioner for a fresh decision, and hence the decision by a lower authority was not in order. The SDR argued that the Additional Commissioner had the power to adjudicate as per the enhanced powers by the CBEC. The Tribunal found that the remand was to the Adjudicating Authority, and the Additional Commissioner had the power to decide the matter. The Tribunal noted that the matter had also been considered by the Commissioner (Appeals), who endorsed the decision of the Original Authority.

Considering the submissions from both sides, the Tribunal concluded that the remand was to the Adjudicating Authority, and the Additional Commissioner had the power to decide the matter. The Tribunal cited a decision of the Hon'ble Madras High Court where it was held that decision in de novo proceedings by the Additional Commissioner, even when the appeal was remanded to the Commissioner, was within the framework of the law and jurisdiction. Therefore, the Tribunal found no merits in the appellant's preliminary objection and fixed the appeal for a final decision on merits.