2017 (5) TMI 1024

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..... ate for Respondent ORDER Per Raju Revenue is in appeal against the order of Commissioner (Appeals), who remanded the matters back to the original adjudicating authority. It is the contention of the Revenue that Commissioner (Appeals) does not have the power to remand. 2. In this regard, the learned Counsel for the respondent had brought to my notice a decision of the Tribunal in the case of Wo .....

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..... rder appealed against, sub-section (4) of Section 85 states that the Commissioner (Appeals) shall hear and determine the appeal and subject to the provisions of this chapter, pass such orders as he thinks fit and such order may include an order enhancing the Service tax, interest or penalty. Thus while Section 35A(3) specifically mentions the type of order which can be passed by the Commissioner ( .....

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..... 944 cannot be interpreted to infer that the Commissioner (Appeals) while hearing Service tax appeals under Section 85 of the Finance Act, 1994 has no powers to remand the matter to the adjudicating authority in appropriate cases. Sub-section (5) of Section 85 is only about the procedural aspects and if cannot be interpreted to restrict the powers of the Commissioner (Appeals) under sub-section (4) .....

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