TMI Blog2023 (2) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie incorrect. It is the submission of the learned counsel that after holding the entire proceeding pre-mature the learned commissioner remanded the matter instead of deciding finally on this observation itself. We find that considering the facts and circumstance of the present case the learned Commissioner (Appeals) ought not to have remanded the matter to the Adjudicating Authority particularly when the appellant have raised the ground on limitation. The impugned order is set aside and matter remanded to the Commissioner (Appeals) for passing fresh order on all the grounds made before him by the appellant - Appeal is allowed by way of remand to the Commissioner (Appeals). - Excise Appeal No. 10389 of 2022 - A/10210/2023 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years and the show cause notice was issued after 5 years invoking larger period under Section 11 A for recovery of duties on the ground that they are not covered under the Notification. 3. He submits that while taking the re-credit as per para 2-C the same has not been disputed and proceedings after 5 years would be barred by the Limitation. The Order-In-Appeal accepts the above facts and set aside the order in original on the ground that it is pre mature. He submits that once the proceedings and the issue of SCN was held as pre mature than it ought to be set aside and the OIA cannot travel beyond the scope of show cause notice and beyond the ground of appeals before him. He submits that the ground before the Commissioner (Appeal) taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the records. We find force in the argument of learned counsel that the Learned Commissioner (Appeals) instead of remanding the matter to the Jurisdictional Assistant Commissioner he could have decided the matter finally at his end. The appellant emphatically argued on the issue of limitation. The learned Commissioner (Appeals) instead of deciding the limitation remanded the matter which in our view is prima facie incorrect. It is the submission of the learned counsel that after holding the entire proceeding pre-mature the learned commissioner remanded the matter instead of deciding finally on this observation itself. We find that considering the facts and circumstance of the present case the learned Commissioner (Appeals) ought not to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
