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CC & CE & ST, NOIDA Versus Samsung India Electronics (P) Ltd.

Power of Commissioner (Appeals) to remand the matter back to the Original Adjudicating Authority. - Refund - Held that:- Commissioner (Appeals) has power to remand the matter back to the Original Authority with direction for de-novo adjudication. We .....

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- Final Order No. 70235/2016 - Dated:- 17-5-2016 - Shri Anil Choudhary, Member (Judicial) and Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant : Shri Pawan Kumar Singh (Supdt.) AR Present for the Respondent : Shri Anupam Mishra ( .....

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he Respondent filed a refund claim of ₹ 2,84,26,142/- under Notification No. 102/2007-Cus dated 14/09/2007. The Original Authority through its order dated 23/12/2010 allowed refund of ₹ 2,73,33,637/- (Rupees Two Crores Seventy Three Lac T .....

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his impugned order dated 24.09.2010 remanded the matter back to Original Adjudicating Authority for de-novo adjudication with certain direction relying by6 ruling by Hon ble Supreme Court issued in the case of Union of India Vs. Umesh Dhaimode 1998 ( .....

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has taken away power to remand from Commissioner (Appeals). The Revenue has relied on Hon ble Supreme Court ruling in the case of MIL India Ltd. Vs. Commissioner of Central Excise, NOIDA reported in 2007(210) E.L.T. 188 (S.C.) and contended that Com .....

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e Id. Advocate for the Respondent has produced a copy of Precedent Order of Division Bench of this Tribunal in the case of Commissioner of Central Excise, Meerut-II Vs. Honda Sell Power Products Ltd. reported at 2013 (287) E.L.T. 353 (Tri.-Del.) and .....

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