TMI Blog2010 (9) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable under the Finance Act, Section 85(5) - Commissioner (Appeals) power of remand has been taken away with the amendment to Section 35A of the Central Excise Act, 1944 - Commissioner (Appeals) under Section 85 also does not have any power of remand - contravention of the principles of natural justice – order set aside - ST/204-205/2010 - 941-942/2010 - Dated:- 1-9-2010 - Ms. Jyoti Balasun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944, and the power of the Commissioner (Appeals) under the Central Excise Act has been taken away by the amendment to Section 35A of the Central Excise Act. 3. On the other hand, learned counsel for the assessees submits that Section 35A of the Central Excise Act has not been made applicable to Service tax as seen from Section 83 of the Finance Act, 1994. 4. I have careful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have any power of remand. However, since the grievance of contravention of the principles of natural justice still remains, while setting aside the impugned order, I remit the cases for fresh decision to the adjudicating authority after extending a reasonable opportunity to the assessees of being heard in their defence. 5. The appeals are thus allowed by way of remand. (Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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