2011 (5) TMI 633 - AT - Service Tax

Remanding powers of Commissioner(Appeals) - Held that - Commissioner (Appeals) does not have power of remand, thus the order remanding the matter to the original adjudicating authority is not correct relying on MIL INDIA LTD. Versus COMMISSIONER OF C. EX., NOIDA (2007 (3) TMI 8 - SUPREME COURT OF INDIA ) - revenue s appeal is disposed of as above.

Summary

Issues involved:
1. Power of remand by Commissioner (Appeals) while deciding an appeal.

Analysis:
The judgment by the Appellate Tribunal CESTAT, Delhi revolves around the limited point of dispute regarding the power of remand by the Commissioner (Appeals) while deciding an appeal. The department contended that the Commissioner (Appeals) does not possess the power of remand, citing judgments from the Hon'ble Supreme Court and the Hon'ble Punjab & Haryana High Court. On the other hand, the respondent argued in favor of the remand order, emphasizing that the original adjudicating authority had not provided the opportunity of personal hearing. The Tribunal, after hearing both sides and examining the submissions, referred to the judgments of the Hon'ble Supreme Court and the Hon'ble Punjab & Haryana High Court, which established that the Commissioner (Appeals) indeed lacks the power of remand. Consequently, the Tribunal set aside the remand order and remanded the matter back to the Commissioner (Appeals) for a decision on the merits after granting a hearing to the respondents. The revenue's appeal was thus disposed of accordingly.