2011 (7) TMI 341 - AT - Central Excise

Power of Commissioner (Appeals) to remand the appeal - delay of three days in filing the appeal by the Revenue - find that the Tribunal in the Order No.A/55-185/WZB/AHD/2011 dated 24.01.11 has remanded the matters to the original adjudicating authority and the issue involved in those appeals and the present ones is the same - Tribunal has already remanded the matter to the original adjudicating authority in such matters, without going into the merits of the appeal or the issue as to whether Commissioner (Appeals) has the power to remand or not,find that this would be a fit case for remanding to original adjudicating authority for a fresh decision in the light of the Tribunal s decision cited above - Accordingly the appeal is remanded.

Summary

Issues:
1. Condonation of delay in filing the appeal by the Revenue.
2. Power of Commissioner (Appeals) to remand the matter to the original adjudicating authority.

Analysis:

Issue 1: Condonation of Delay
The judgment addresses a delay of three days in filing the appeal by the Revenue. The delay was attributed to the transfer of Commissioners during annual regular transfer. The learned DR explained the circumstances leading to the delay, which was considered short and reasonable by the tribunal. Consequently, the application for condonation of delay was allowed.

Issue 2: Power of Commissioner (Appeals) to Remand
The appeals filed by the Revenue were based on the contention that the Commissioner (Appeals) lacked the authority to remand the matter to the original adjudicating authority. Despite the appeals not being listed, the tribunal decided to take up the matter for final decision with the consent of both parties, considering the issue at hand to be concise and capable of resolution. The tribunal noted that a previous order had remanded similar matters to the original adjudicating authority, and since the issue was identical, the tribunal decided to remand both appeals for a fresh decision by the original adjudicating authority. This decision was made without delving into the merits of the appeal or the question of the Commissioner (Appeals) having the power to remand.

In conclusion, the judgment dealt with the condonation of a short delay in filing the appeal by the Revenue and the issue of the Commissioner (Appeals) remanding matters to the original adjudicating authority. The tribunal allowed the delay, and based on previous decisions and the similarity of issues, remanded both appeals for fresh decisions by the original adjudicating authority.