2020 (5) TMI 392 - HC - Central Excise

Remand of the case - Coordinate Bench of this Court in which Dr.Vineet Kothari J. was one of the Member in the case of THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX COIMBATORE. VERSUS PRICOL LIMITED CUSTOMS EXCISE SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH CHENNAI 2019 (8) TMI 759 - MADRAS HIGH COURT had also upheld the remand of the matter to the Tribunal - HELD THAT - Since the matter already stands remanded back to the First Appellate Authority by the order of the learned Tribunal we are not inclined to make any observations on the merits of the case and the parties are directed to raise their rival contentions before the First Appellate Authority - the First Appellate Authority will decide the case in accordance with law - Appeal disposed off.

Summary

Issues:
Appeal against Tribunal's order remanding the matter back to the First Appellate Authority.

Analysis:
The High Court heard an appeal filed by the Revenue challenging the Tribunal's order dated 27.07.2011, which remanded the case back to the First Appellate Authority. The Tribunal remitted the matter for fresh decision in light of a judgment of the Hon'ble Karnataka High Court. The Revenue's counsel also highlighted a similar decision by a Coordinate Bench of the High Court, which upheld the remand in another case. The High Court noted that since the matter was already remanded by the Tribunal, no observations on the case's merits were made. The parties were directed to present their arguments before the First Appellate Authority, which was instructed to decide the case in accordance with the law. The Civil Miscellaneous Appeal was disposed of without any costs.

This judgment primarily revolves around the issue of the Tribunal remanding the case back to the First Appellate Authority for fresh decision. The High Court acknowledged the Tribunal's decision based on the cited judgment of the Hon'ble Karnataka High Court and a similar decision by a Coordinate Bench of the High Court in another case. The High Court refrained from delving into the merits of the case due to the ongoing remand process, directing the parties to present their contentions before the First Appellate Authority, which was tasked with deciding the case in compliance with the law. The appeal was disposed of without any costs, emphasizing the procedural aspect of remand and subsequent adjudication by the lower authority.

In conclusion, the High Court's judgment addressed the appeal challenging the Tribunal's decision to remand the case back to the First Appellate Authority. The court recognized the basis of the remand as per the cited judgments and previous decisions. By refraining from commenting on the case's merits, the High Court emphasized the procedural aspect of allowing the First Appellate Authority to reconsider the matter in accordance with the law. The disposal of the appeal without costs signified the court's focus on the remand process and subsequent adjudication by the lower authority.