2014 (1) TMI 154 - AT - Central Excise

Jurisdiction of first appellate authority - Power to remand the matter back to the adjudicating authority - Held that - first appellate authority has reversed order in original on the ground that it is in violation of principles of natural justice. It is seen that he remanded the matter back which in my view is incorrect. Be that as it may I find that there is no dispute that the adjudicating authority s order was passed without following the principles of natural justice. If that be so the matter needs to be decided by the adjudicating authority after following the principles of natural justice - Accordingly the matter is remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - Decided in favour of Revenue.

Summary

The appeal was against the first appellate authority's power to remand the matter back to the adjudicating authority. The appellate tribunal found that the remand was incorrect as it violated principles of natural justice. The matter was remanded back to the adjudicating authority for reconsideration following the principles of natural justice. The appeal filed by the Revenue was disposed of accordingly.