TMI Blog2015 (1) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... t High Court in CST v. Associated Hotels Ltd. - [2014 (4) TMI 406 - GUJARAT HIGH COURT]. The High Court having considered several authorities including the judgment of the Supreme Court in MIL India Ltd., provisions of Section 35A(3) of the Central Excise Act, 1944 and provisions of Section 85(4) of the Finance Act, 1994, concluded that the power of remand continues to inhere in the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Raipur (Chhattisgarh), dated 17-12-2008 is that the ld. Appellate Commissioner set aside the adjudication order, dated 31-3-2008 passed by the Additional Commissioner, Central Excise, Raipur and remitted the matter for fresh consideration to the primary authority while the Appellate Commissioner has no power to remand the matter. In Para 6 of the impugned order the Appellate Commissioner record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear and determine the appeal and, subject to the provisions of this section, pass such orders as he may think fit including an order enhancing the service tax, interest or penalty. 3. On a true and fair construction of these provisions it is clear that since the power to remit a matter for consideration to a primary adjudicating authority is an inherent power of an appellate authority (as point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra), the Punjab Haryana High Court in CCE v. B.C. Kataria, General Manager, Dhillon Kool Drinks and Beverages Ltd. - 2008 (221) E.L.T. 508 (P H) held that the Appellate Commissioner had no power to remand the matter to the primary authority, under provisions of the Excise Act. 5. The language of Section 85 of the Finance Act, 1994 is however not analogous to provisions of the amended Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Section 35A(3) of the Central Excise Act, 1944 and provisions of Section 85(4) of the Finance Act, 1994, concluded that the power of remand continues to inhere in the Commissioner (Appeals), in an appeal preferred under provisions of 1994 Act. 7. Revenue does not contest the impugned order on any other ground. 8. In the above circumstances, as the Appellate Commissioner has the power to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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