2010 (12) TMI 263 - AT - Central Excise

Commissioner (Appeals) while setting aside the order dated 15th September, 2009 passed by the Assistant Commissioner,New Delhi has remanded the matter for fresh consideration and for appropriate order thereupon - It is settled law by various decisions of the Tribunal by following the decision of the Apex Court that Commissioner (Appeals) lacks jurisdiction to remand the matter - Appeal accordingly stands disposed of

Summary

Issues: Jurisdiction of Commissioner (Appeals) to remand the matter

Analysis:
The judgment revolves around the jurisdiction of the Commissioner (Appeals) to remand a matter for fresh consideration rather than deciding it afresh. The appellant challenged an order passed by the Commissioner (Appeals) on the grounds of lack of jurisdiction to remand the matter. The impugned order set aside the Assistant Commissioner's decision and remanded the matter for fresh consideration.

The Tribunal, following the decisions of the Apex Court and its own precedents, held that the Commissioner (Appeals) indeed lacks the authority to remand a matter. The Commissioner can set aside the adjudicating authority's decision and decide the matter afresh independently. It was emphasized that the Commissioner should exercise all the powers of the original authority in such cases. Therefore, the Tribunal concluded that the impugned order, to the extent it involved remanding the matter, was unsustainable.

Consequently, the Tribunal set aside the direction to remand the matter issued by the Commissioner (Appeals) and remanded the case back to the Commissioner (Appeals) to decide the matter on its merits independently. The judgment clarified that no opinion was expressed on the merits of the case or any other points decided by the Commissioner in the impugned order. The appeal was disposed of based on the limited ground of jurisdiction to remand the matter, emphasizing the need for a fresh decision by the Commissioner (Appeals) exercising full authority.