TMI Blog2015 (8) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals) may pass. Rather it states that the Commissioner (Appeals) may pass such order as he thinks fit. Thus scope of remand is included in the provision of law liad down in the section 85(4). Reliance is placed on the case of CST, Delhi vs. World Vision-[2009 (11) TMI 452 - CESTAT, NEW DELHI ] Reliance is also placed on the Supreme Court judgment in the case of UOI Vs. Umesh Dha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the power of remand by the Commissioner (Appeals) was taken away by the amendment in section 35A(3). Section 35A(3) of Central Excise Act, 1944, after amendment, is reproduced as under:- (1) The Commissioner (Appeals) shall give an opportunity to the appellant to be heard, if he so desires. (2) The Commissioner (Appeals) may, at the hearing of an appeal, allow an appellant to go into any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vied or paid or has been short-levied or short-paid or erroneously refunded, no order requiring the appellant to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 11A to show cause against the proposed order. Thus it is seen that section 35A(3) specifies that the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of CST, Delhi vs. World Vision-2010 (20) STR 49 (Tri.-Del.) Reliance is also placed on the Supreme Court judgment in the case of UOI Vs. Umesh Dhaimode 1998 (98) ELT 584 (SC) holding that an order of remand necessarily annuls the decision which is under appeal. Therefore, the appellate authority has the power to remand a matter to the lower authority. 4. In view of the above, all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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