2016 (4) TMI 546

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the Adjudicating Authority. However, the said statutory provision was amended w.e.f. 11.05.2011, specifically curtailing the power of the Appellate Commissioner for sending back the case to the adjudicating authority. Therefore, in view of the settled position of law, the impugned order remanding the matter back to the Original Authority is not in conformity with the statutory provisions and h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd the case back to the Adjudicating Authority, which has been specifically taken away by the Finance Act, 2001 w.e.f. 11.05.2001. 2. Heard the ld. Counsel for both sides and perused the records. 3. I find that the Commissioner (Appeals) vide paragraph 14 in the impugned order has remanded the matter back to the jurisdictional Service Tax Authorities to admit the refund claim and for decidin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... back the case to the adjudicating authority. In other words, the effect of amendment in the said statutory provision is that the Commissioner (Appeals) in the capacity of an Adjudicating Officer has to adjudicate the matter by himself, if certain aspects have not been considered by the said Original Authority. 6. Interpreting the true meaning and purport behind the amending provisions of Secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cating authority and that order of the Commissioner (A) could also be treated as an order of assessment. In complicated cases where costing in involved the adjudicating authority can also refer the matter to an expert. The Act also makes provision for special audit. However, when the principle of law is evolved an appeal lies to the appellate Tribunal under the said Act. In fact, the power of rema .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court had erred in holding that the assessee was not entitled to agitate the question of dutiability in appeal before the Tribunal. 4. In view of the settled position of law, I am of the considered opinion that the impugned order remanding the matter back to the Original Authority is not in conformity with the statutory provisions. Therefore, the impugned order is set aside and the matter is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X