2010 (9) TMI 362

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..... , JDR, for the Appellant. Shri M. Kannan, Advocate, for the Respondent. [Order]. - Vide the impugned order, the Commissioner (Appeals) has set aside the adjudication orders passed by the Assistant Commissioner on the ground of violation of the principles of natural justice and remitted the case to the adjudicating authority for fresh decision after granting personal hearing to the assessees. .....

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..... of the Revenue that since Section 85(5) of the Finance Act, 1994 provides that the Commissioner (Appeals) in exercising his power under Section 85 shall exercise the same powers as that of Commissioner (Appeals) under the Central Excise Act, even though the provisions of Section 35A have not been specifically made applicable under the Finance Act, Section 85(5) itself makes it clear that the same .....

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