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2023 (3) TMI 1127 - AT - Service TaxJurisdiction - power of Commissioner (Appeals) to remand the matter to Adjudicating Authority - Section 35 A of Central Excise Act, 1944 / Section 128 A (3) of the Customs Act, 1962 - HELD THAT:- As per the judgment of the Hon’ble Jurisdiction High Court of Gujarat in the case of COMMISSIONER OF SERVICE TAX VERSUS VERSUS ASSOCIATED HOTELS LIMITED [2014 (4) TMI 406 - GUJARAT HIGH COURT] in which the support was taken from the Hon’ble Supreme Court Judgment in the case of MIL INDIA LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [2007 (3) TMI 8 - SUPREME COURT]. On this settled position this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE & ST, AHMEDABAD VERSUS ADANI POWER LIMITED [2020 (3) TMI 810 - CESTAT AHMEDABAD] dealing with one of the issue of remanding power of the Commissioner (Appeals) held that the learned Commissioner (Appeals) has power to remand the matter to the Adjudicating Authority. Thus, the Commissioner (Appeals) has indeed power to remand the matter. Accordingly, there is no error in the impugned order to the extent the matter was remanded to the Adjudicating Authority. Appeal of Revenue dismissed.
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