TMI Blog2011 (1) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944, Hon'ble Supreme Court in the case of MIL India Ltd.[2007 -TMI - 1196 - SUPREME COURT OF INDIA], held that the Commissioner (Appeals) has no power of remand, that the order of the Hon'ble Supreme Court in the case of MIL India Ltd. (supra) is applicable to the service tax appeals also and in view of this, Commissioner (Appeals)'s orders remanding the matter to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of remand and that if the original adjudicating authority had decided the matter against the respondents without granting them the opportunity of personal hearing, the Commissioner (Appeals) should have decided the matter after hearing the Appellants on merits. 2. Heard both sides. 2.1 Shri R.K. Gupta, ld. SDR on behalf of the Revenue pleaded that during the period of dispute, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Ltd., and Shri Ashwani Kumar representing M/s. Maharani Industrial Equipments Pvt. Ltd. pleaded that the case against them is that they had not paid the service tax by the due date and on account of delay in payment of Service Tax, not only interest under Section 75 of the Finance Act was chargeable for the period of delay, penalty was also imposable under Section 76 ibid, that on this basis, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the submissions from both the sides and perused the records. 5. In view of the judgement of the Hon'ble Supreme Court in the case of MIL India Ltd. (supra), the Commissioner (Appeals) can not remand any matter to the original adjudicating authority on any ground and even if the original adjudicating authority had decided the cases against the respondent without hearing them or without c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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