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Commissioner of Central Excise & S.T., Surat Versus M/s. Suresh Synthetics

2015 (10) TMI 1179 - CESTAT AHMEDABAD

Power of Commissioner to remand back the matter - Held that:- Tribunal after considering the decision of the Hon'ble Supreme Court in the case of Mill India - 2007 (210) ELT 188 (S.C.), in the case of Bacha Motors (P) Limited vs. Commissioner of Serv .....

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No. A/10684 / 2015 - Dated:- 26-5-2015 - Mr. P.K. Das, J. For Revenue : Shri Lalatendu Patra, Authorised Representative For Respondent : None Per : Mr. P.K. Das; The Revenue filed this appeal against the order of the Commissioner (Appeals). None appe .....

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l Excise, Visakhapatanam vs. Cairn Energy India Pvt. Limited - 2013 (287) ELT 315 (Tri. Bang.). 2. The Tribunal after considering the decision of the Hon'ble Supreme Court in the case of Mill India - 2007 (210) ELT 188 (S.C.), in the case of Bach .....

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bmitted that in several decisions of the Tribunal, reliance was placed on the decision of Hon ble Supreme Court in the case of M/s. MIL India Ltd. - 2007 (210) E.L.T. 188 (S.C.) to support the view that the Commissioner has no power to remand. After .....

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t mentioned about the amendment of the Section. It cannot be said that Hon ble Supreme Court laid down the law in that case. Whereas in the case of M/s. Medico Lab, Hon ble Gujarat High Court was dealing with the issue of remand only and after consid .....

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