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2015 (10) TMI 1179 - CESTAT AHMEDABAD

2015 (10) TMI 1179 - CESTAT AHMEDABAD - TMI - 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 Service Tax, Ahmedabad 2010 (255) ELT 530 (Tri. Ahmd.) held that the Commissioner (Appeals) has the powers to remand the matter - No reason to interfere the order of the Commissioner (Appeals). - Decided agai .....

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e case of Commissioner of Customs & Central 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 Bacha Motors (P) Limited vs. Commissioner of Service Tax, Ahmedabad 2010 (255) ELT 530 (Tri. Ahmd.) held that the Commissioner (Appeals) has the powers to remand the matter. Para-4 of the said decision is rel .....

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