2012 (6) TMI 196 - AT - Central Excise

Challenging the powers of first appellate authority - the first appellate authority has remanded the matter back to the adjudicating authority - Held that - The issue involved in this case is regarding refund of amounts claimed by the assessee and the adjudicating authority didn t considered the evidences on record and didn t called for more evidences from the appellant before disposing the refund claim - thus the errors are correctly pointed out by the first appellate authority and the case is remanded back to be decided afresh following the principles of natural justice.

Summary

Issues:
Appeal against remand order by first appellate authority regarding refund claim.

Analysis:
The appeal was filed by the Revenue challenging the order in appeal No. OIA No. SKSS/143 to 147/DMN/VALSAD/10-11 dated 07.10.2010. The main contention raised by the Revenue was that the first appellate authority did not have the power to remand the matter back to the adjudicating authority. The issue at hand revolved around the refund of amounts claimed by the assessee. The Tribunal acknowledged that the first appellate authority lacked the authority to remand the matter and agreed with the Revenue on this point. However, the Tribunal also recognized that the adjudicating authority should have considered the evidences on record or called for more evidences before deciding on the refund claim. In the interest of justice, the Tribunal set aside the impugned order and allowed the appeal by way of remand to the adjudicating authority, keeping all issues open. The adjudicating authority was directed to ensure the principles of natural justice were followed before reaching a conclusion. The appeal was disposed of accordingly.