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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Commissioner (A) has no power to remand the matter back to ...


Commissioner (A) cannot remand cases to Original Authority for de-novo adjudication u/s 35A(3) of the Central Excise Act.

April 15, 2016

Case Laws     Service Tax     AT

Commissioner (A) has no power to remand the matter back to Original Authority for de-novo adjudication in terms of Section 35A(3) of Central Excise Act, 1944 w.e.f. 11.05.2011 - AT

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