TMI Blog2023 (3) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... case of COMMISSIONER OF SERVICE TAX VERSUS VERSUS ASSOCIATED HOTELS LIMITED [ 2014 (4) TMI 406 - GUJARAT HIGH COURT] in which the support was taken from the Hon ble Supreme Court Judgment in the case of MIL INDIA LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [ 2007 (3) TMI 8 - SUPREME COURT] . On this settled position this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE ST, AHMEDABAD VERSUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved in the Revenue s Appeal is that whether the Commissioner (Appeals) has the power to remand the matter to Adjudicating Authority. 2. Shri Tara Prakash, Learned Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that per the Section 35 A of Central Excise Act, 1944 / Section 128 A (3) of the Customs Act, 1962 with effect fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides and perused the records. As per the judgment of the Hon ble Jurisdiction High Court of Gujarat in the case of Associated Hotels Limited (Supra) in which the support was taken from the Hon ble Supreme Court Judgment in the case of Mil India Limited vs. CCE, Noida- 2007 (210) ELT 188 (SC). On this settled position this Tribunal in the case of CCE vs. Adani Power Limited case vide Final order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not sustain. 7 . In view of the above judgment of this Tribunal, the Revenue s appeals are not sustainable. Hence, we uphold the impugned orders. 5. In view of the above decision given by taking support of Hon ble Gujarat High Court in the case of Associated Hotel Limited (Supra) and Hon ble Supreme Court Judgment in the case of Mil India Limited (Supra), the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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