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2011 (1) TMI 925 - AT - Service TaxCommissioner's (Appeals) power to remand - Revenue relied upon the decision of the Hon‘ble Punjab & Haryana High Court in the case B.C. Kataria (2007 - TMI - 1757 - High Court ,Punjab and Haryana ) held that after amendment to Section 35A of the Act, the Commissioner (Appeals) has no power to remand - amendment to Section 35A of Central Excise Act whereby the power to remand by the Commissioner (Appeals) has been withdrawn, order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal afresh after affording an opportunity of hearing to the Respondents. The appeal is disposed off by way of remand.
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