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Commr. of Service Tax, Kolkata Versus M/s Swapna Printing Works

Jurisdiction of ld.Commissioner (Appeals) to remand the case - verification of the certificates of transporters in respect of payment of service tax - Held that: - this issue is no more res-integra and has been decided by the Principal Bench of this Tribunal in the case of Commr. of S.Tax Vs. Associated Hotels Ltd. [2014 (4) TMI 406 - GUJARAT HIGH COURT], where it was held that by virtue of sub-section (5) of section 85, the same limitation on the Commissioner (Appeals) to remand a proceedings c .....

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der, 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 to verify the certificates of transporters in respect of payment of service tax amounting to ₹ 2,87,695/-. It is the case of th .....

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acking whatsoever. I find that this issue is no more res-integra and has been decided by the Principal Bench of this Tribunal in the case of Commr. of Central Excise, Raipur Vs. C. G. State Civil Supplies Corporation Ltd. : 2016 (42) S.T. R. 351 (Tri.-Del.) and by the Hon ble High Court of Gujarat in the case of Commr. of S.Tax Vs. Associated Hotels Ltd. : 2015 (37) S. T. R. 723 (Guj.). The Hon ble High Court has observed as under : 2. Short question is whether the Commissioner (Appeals) exercis .....

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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 fo .....

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to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Commissioner of Central Excise (Appeals) shall exercise the same powers and follow the same procedure as he exercises and follows in hearing the appeals and making orders under the Central Excise Act, 1944 (1 of 1944). It can thus be seen that under sub-section (4) of Section 85 of the Finance Act, 1994, the Commissioner (Appeals) hearing the appeals can pass such orders as he thinks fit subject t .....

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he same power and follow the same procedure as he exercises and follows 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 .....

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