TMI Blog2016 (12) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal rejected - decided against Revenue. - S. T. Appeal No.75338/14 - FO/A/76250/2016 - Dated:- 15-11-2016 - Shri P. K. Choudhary, Judicial Member Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Revenue Shri S. P. Majumdar, Advocate for the Respondent ORDER Per: Shri P. K. Choudhary The Revenue has preferred this appeal against the impugned order, wherein the lower appellate authority has remanded the case to the Adjudicating Authority for re-adjudication. 2. Heard both sides and perused the case records. 3. The Appellant-Revenue has challenged the power of the ld.Commissioner (Appeals) to remand and also they are objecting to the direction of the lower appellate authority to the Adjudicating Authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 650 (Del.) held that under Section 85(4) of the Finance Act, 1994, the Commissioner (Appeals) would have power to remand a case to the adjudicating authority for fresh consideration. 3. Section 85 of the Finance Act, 1994 pertains to appeals to the Commissioner of Central Excise (Appeals). Sub-section (1) thereof provides that any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals). Sub-section (3) provides for the period of limitation for filing such an appeal. Sub-sections (4) and (5) which are relevant for our purpose, read as under : (4) The Commissioner of Central Excise (Appeals) sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows in hearing the appeals and passing orders under the Central Excise Act, 1944. 4. In plain terms, sub-section (4) of Section 85 of the Finance Act, 1994 is worded widely and gives ample powers to the Commissioner while hearing and disposing of the appeals to pass such orders as he thinks fit including an order enhancing tax, interest or penalty. Such powers would, therefore, inherently contain the power to remand a proceeding for proper reasons to the adjudicating authority. In absence of any specific bar in this respect, in our opinion, the appellate powers flowing from sub-section (4) of Section 85 would clothe the Commissioner (Appeals) with power to even remand the proceedings. If proper inquiry is not conducted or the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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