2011 (1) TMI 809

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..... 2007 -TMI - 1196 - SUPREME COURT OF INDIA], held that Commissioner(Appeals) does not have power to remand the matter back to the Adjudicating Authority - Therefore, the impugned order is set aside and the matter is remanded back to the ld. Commissioner(Appeals) to consider the issue afresh at his level only after following the principles of natural justice - Appeal is thus allowed by way of remand .....

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..... Commissioner(Appeals) cannot do so, in view of the decision of the Hon'ble Supreme Court of India in the case of Mil India Ltd. Vs. CCE, Noida [2007(210) ELT 188(SC)]. 4. On careful consideration of the submissions made by ld. DR and perusal of the impugned order, I find that the ld. Commissioner(Appeals) has recorded the factual findings in para -6 in an appeal filed by the assessee. It is to .....

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