TMI Blog2008 (11) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. - 1. This is an appeal against the order of the Commissioner (Appeals) No. COMMR (A) /506 / VDR-II /2003 dt. 24-10-2003. 1.2 The matter is before the Tribunal for the second time. The Tribunal vide their order No. C-II/2002/02/WZB, dated 18-6-2002 allowed the appeal by ay of remand with the direction that "the Commissioner shall decide upon the notice in accordance with law, after considering the submissions that the appellant may make." 2. Heard both sides. 3. The relevant facts, in brief, are as follows (a) The Collector vide his order dated 23-3-1993 confirmed demand of duty amounting to Rs. 5,72,852.29 as per. the proposal contained in a show cause notice dated 21-3-91 demanding duty from the appellant on solv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), who has concurred with the Original Authority. 4. Ld. Advocate for the appellant raised a preliminary objection that the order of the Tribunal dt. 18-6-2002 specifically remanded the matter to the Commissioner to decide the notice. Therefore decision by a lower authority is not in order. 5. Ld. SDR submits that the Addl. Commissioner adjudicated the matter as during the relevant time the powers of adjudication by the Addl. Comnisioner has been enhanced by the CBEC. Though adjudication was done by Addl. Commissioner, on appeal by the party, the matter has also been considered. at the level of Comissioner (in this case Commissioner (Appeals)) and the decision of the Original Authority has been endorsed. He relies on the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) before us and as such the appellants have also been. heard by the said appellate authority, who is of the level of Commissioner. A such, we find that there can be no serious grievance on part of the appellant on that count. 7. Taking reverse case whether the monetary powers of Adjudicating Authority are lowered instead of being enhanced and a particular Adjudicating Authority to whom the matter stands remanded does not have powers to deal with the same and the matter is re-adjudicated by the higher officer, who is then having monetary powers, it cannot be said that the Tribunal's directions to re decide the matter by a specific authority stands defied. We also note that the Hon'ble Madras High Court's decision in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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