2009 (7) TMI 72 - AT - Customs

Power of commissioner (appeals) power to remand the case - the law is very clear that the Commissioner (Appeals) has no power to remand the matter to the adjudicating authority. In this view of the matter, the impugned order is liable to be set aside and the matter is to be remanded to the Commissioner (Appeals) to decide the appeal afresh after hearing the parties in accordance with the law as expeditious as possible, in any case within a period of two months from the receipt of this order revenue appeal dismissed order of remand by commissioner (appeals) set aside.

Summary

The Appellate Tribunal CESTAT, Mumbai, consisting of Mr. A. K. Srivastava and Mr. Ashok Jindal, heard Appln.No.C/S/389/09. The appeal was filed by the Revenue against an order by the Commissioner (Appeals) remanding the matter back to the adjudicating authority for reconsideration. The Ld. SDR argued that the Commissioner (Appeals) lacked the power to remand the case, as this authority was withdrawn by the Finance Act, 2001. Citing legal precedents such as MIL India Ltd., Vs. CCE, Noida, 2007, and CCE, Jalandhar Vs. BC Kataria, 2008, it was emphasized that the Commissioner (Appeals) is divested of the power to remand cases back to the Adjudicating Authority. Therefore, the impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for a fresh decision within two months. The stay petition filed by the Revenue was also dismissed, and the appeal and stay petition were disposed of accordingly. The judgement was pronounced in court.