2015 (12) TMI 329

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..... nt. Shri Deepak Gupta and Gautum Chug, Advocates, for the Respondent. ORDER In the appeals, the Revenue has challenged the order of the Commissioner (Appeals) remanding the respective cases back to the adjudicating authority for de novo adjudication. 2. We find that the Revenue relied on the provision of Central Excise law in which the power of remand by the Commissioner (Appeals) was tak .....

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..... lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order : Provided further that where the Commissioner (Appeals) is of opinion that any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refu .....

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..... er Section 85(4) the language is used in a wider context, it does not restrict the type of order which the 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 laid down in the Section 85(4). Accordingly the Commissioner (Appeals) has the power to remand the case under Section 8 .....

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