2015 (10) TMI 1179 - AT - Central Excise

Power of Commissioner to remand back the matter - Held that - Tribunal after considering the decision of the Hon ble Supreme Court in the case of Mill India - 2007 (210) ELT 188 (S.C.), in the case of Bacha Motors (P) Limited vs. Commissioner of Service Tax, Ahmedabad 2010 (255) ELT 530 (Tri. Ahmd.) held that the Commissioner (Appeals) has the powers to remand the matter - No reason to interfere the order of the Commissioner (Appeals). - Decided against Revenue.

Summary

Issues:
1. Power of Commissioner (Appeals) to remand the matter.

Analysis:
The appeal was filed by the Revenue against the order of the Commissioner (Appeals). The Respondent did not appear during the proceedings. The Authorised Representative for the Revenue contended that the Commissioner (Appeals) lacked the authority to remand the matter, citing a decision by the Tribunal in a specific case. However, the Tribunal, after examining the decision of the Hon'ble Supreme Court in another case, held that the Commissioner (Appeals) indeed possessed the power to remand the matter. The Tribunal emphasized a particular paragraph from the decision, stating that the Hon'ble Supreme Court's observation on the issue of remand was not a definitive ruling but rather a part of the discussion. Contradictory decisions by the Tribunal were noted, but the Tribunal ultimately relied on the decision of the Hon'ble Gujarat High Court, which supported the Commissioner's authority to remand the matter.

The Tribunal, based on the above analysis, concluded that there was no justification to interfere with the order of the Commissioner (Appeals). Consequently, the appeal filed by the Revenue was dismissed. The judgment was pronounced in the Court, affirming the decision.