2011 (1) TMI 648 - AT - Customs

Power of remand - Commissioner (Appeals) was not empowered to remand the matter - reliance in this regards placed on the Hon ble Supreme Court judgment in the case of MIl India Limited vs. Commissioner of Central Excise, Noida (2007 -TMI - 1196 - SUPREME COURT OF INDIA).

Summary

Issues:
1. Commissioner (Appeals) remanding matter to lower authorities without deciding the appeal.
2. Power of Commissioner (Appeals) to remand the matter.

Analysis:
1. The case involved an appeal by the Revenue against the order of the Commissioner (Appeals) remanding the matter to the lower authorities. The Revenue contended that the Commissioner (Appeals) did not have the power to remand the matter and should have decided the appeal on the legal issue without requiring factual verification. The learned advocate for the respondents also supported this view, citing decisions of the Hon'ble Supreme Court and various High Courts, including the judgments in the cases of Mill India Limited vs. Commissioner of Central Excise, Punjab and Haryana High Court judgments in the case of Commissioner of Customs vs. Enkay (India) Rubber Company Pvt. Limited, and CCE vs. C.C. Kataria.

2. The Appellate Tribunal, after considering the arguments and the legal precedents cited, set aside the impugned order of the Commissioner (Appeals) and remanded the matter back to him for a decision on merits. The Tribunal emphasized that the matter should be decided promptly since the impugned order had already been passed in de-novo proceedings following an earlier remand by the Tribunal. The Tribunal concluded by disposing of the early hearing application and the appeal in the manner described above.