TMI Blog2017 (5) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... and the matter to original adjudicating authority as Section 85(4) of the FA, 1994 is differently worded than Section 35A of the CEA, 1944 - appeal dismissed - decided against Revenue. - Appeal No. ST/86333 & 86334/13, ST/CO/91077/13 - - - Dated:- 29-12-2016 - Shri Raju, Member (Technical) Shri A.B. Kulgod, AC (AR) for Appellant Shri Bharat B. Raichandani, Advocate with Shri Mahesh B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son of the language of sub-section (3) of Section 35A of Central Excise Act and sub-section (4) of Section 85 of Finance Act, 1994, it is seen that the language of the two provisions is different. While sub-section (3) of Section 35A of Central Excise Act states that Commissioner (Appeals), after making such enquiry as may be necessary, pass such order, as he thinks just and proper, confirming, mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... include the orders remanding the matter to the original adjudicating authority in appropriate cases. In my view the provisions of sub-section (5) of Section 85 providing that the Commissioner (Appeals) in hearing the appeals and making order under this section, shall exercise some powers and follow the same procedure as he exercises and follows while the hearing the appeals and making the order u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are with regard to the provisions of Section 35A(3) of the Central Excise Act, 1944 are not applicable to this case. In view of this, I find no infirmity in the impugned order. The Revenue s appeal is dismissed. 3. In view of the above, the orders of Commissioner (Appeals) are upheld and the Revenue s appeals are dismissed. ( Pronounced in Court on 29.12.2016 ) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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