TMI Blog2012 (12) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) dealing with an appeal in relation to Service Tax, is not empowered to remand any matter, but he has to decide the matter by himself, thus Commissioner (Appeals') Order in the present case remanding the matter to the lower Adjudicating Authority is not sustainable, therefore need to be set aside - remanded back to Commissioner (Appeals) to the decide the matter afresh providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals). The contention is that the Adjudication Order was not challenged by the Revenue. Therefore, remanding the matter of this Capital Goods Credit of Rs.1,28,275 /- by the Commissioner (Appeals) for re-adjudication, is going beyond the scope of appeal. 2.1. As regards denial of CENVAT Credit of Rs.9,76,322 /- in the impugned Order, the learned Commissioner (Appeals) has accepted i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot have power to remand. 3. After hearing both sides, we find that the Appeal itself can be disposed of, at this stage. Therefore, after waiving the requirement of pre-deposit, we take up the Appeal itself for disposal. The Hon'ble Supreme Court in the case of MIL India vs. CCE, Noida reported in 2007(210) ELT-0188 (SC) held that the power of remand by the learned Commissioner (Appeals) had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals and making orders under the [Central Excise Act, 1944] (1 of 1944)." 3.1. Thus, in the case of Service Tax also, the Commissioner is not empowered to remand. This Tribunal in the case of Commissioner vs. Orient Crafts Ltd. reported in 2011(21)STR 302(Tribunal-Del.) held that the Commissioner (Appeals) dealing with an appeal in relation to Service Tax, is not empowered to remand any matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
