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POWERS TO REMAND CASES

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 17-9-2015 Last Replied Date:- 18-9-2015 - Commissioner s Remand Powers The power to order remand is indeed an invaluable power of an appellate court which goes a long way in enabling the court to serve the ends of justice. The primary objective of conferring power to remand on Tribunal is to widen its powers in the interests of justice. Section 35A(3) of Central Excise Act, 1944 was amended w.e.f. 11.5.2001 to withdraw the power Commissioner (Appe .....

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nues to exercise the power of adjudicating authority in the assessment matters and any order of Commissioner (Appeal) could also be treated as an order of assessment. Any case is said to be remanded when an appellate court sends an appellate case back to the lower court for further action (http://www.lectlaw.com). This usually happens if an error occurs, which demands a new trial or hearing in the interest of justice. By passing an order of remand, an appellate authority directs the lower court .....

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fying or annulling the decision or order appealed against. Punjab & Haryana High Court has held that Commissioner (Appeals) has been divested of the power to remand cases back to the adjudicating authority after deletion of that power in section 35A(3) of Central Excise Act, 1944 in 2001. [Enkay (India) Rubber Co. Pvt. Ltd; 2007 (3) TMI 276 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CCE Jallandhar v. B C Kataria 2007 (9) TMI 167 - HIGH COURT OF PUNJAB & HARYANA]. Supreme Court in .....

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ssessment In CCE v. Karaikal Chlorates 2010 (9) TMI 362 - CESTAT, CHENNAI, it was held that since power of Commissioner (Appeal) to remand is taken away with amendment to section 35A of Central Excise Act, 1944, Commissioner does not have any power to remand. However, since grievance of contravention of the principle of natural justice still remained while setting aside the impugned order, case was to be remanded to adjudicating officer. [Also see in CCE, Madurai v. Kodai Automobile Ltd. 2010 (8 .....

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oner (Appeals) did not have authority to remand case back, it was held that remitting case back to adjudicating authority for re-quantification of demand does not amount to remand in view of Board s Circular No. 120/1/2010-ST dated 19/01/2010. In Greenspan Agritech Pvt. Ltd. v. CCE Pune-I 2011 (7) TMI 748 - CESTAT, MUMBAI, it was held that there is no power in the statute book to the Commissioner (Appeals) to remand the case to the adjudicating authority [MIL India Ltd. v. CCE, Noida 2007 (3) TM .....

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