2015 (9) TMI 720 - AT - Central Excise

Power of Commissioner (Appeals) to remand back the matter - Held that - Bench in the case of Bacha Motors (P) Ltd (2010 (5) TMI 86 - CESTAT, AHMEDABAD) has held that the Commissioner (Appeals) has such power to remand. In this judgment of Bacha Motors (P) Ltd, the Bench has relied upon the judgment of Hon ble Gujarat High Court in the case of CCE Ahmedabad-I Vs Medico Labs 2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD . In this case of Medico Labs, the Hon ble High Court had held that even after the amendment of Section 35A(3) of Central Excise Act, 1944, the Commissioner (Appeals) continue to have power of remand. As the issue is no more res integra - Decided against Revenue.

Summary

Issues:
1. Power of Commissioner (Appeals) to remand the case under Section 35A(3) of Central Excise Act, 1944.

Analysis:
The appeal before the Appellate Tribunal CESTAT Ahmedabad was filed by the Revenue challenging the power of the Commissioner (Appeals) to remand a case under the amended Section 35A(3) of the Central Excise Act, 1944. The Revenue contended that the Commissioner (Appeals) lacked the authority to remand and sought to set aside the order passed by the First Appellate Authority.

In response, the Respondent, represented by Shri Jagdish Surti, relied on the case law of Bacha Motors (P) Ltd Vs CST Ahmedabad, where it was established that the Commissioner (Appeals) indeed possessed the power to remand a case. After hearing arguments from both sides and examining the case records, the Tribunal delved into the crux of the issue at hand - the authority of the Commissioner (Appeals) to remand a case to the Adjudicating authority.

The Tribunal referred to the judgment in the case of Bacha Motors (P) Ltd, where it was unequivocally stated that the Commissioner (Appeals) had the jurisdiction to remand a case. This decision was further supported by the precedent set by the Hon'ble Gujarat High Court in the case of CCE Ahmedabad-I Vs Medico Labs. The High Court ruling reinforced the notion that even after the amendment of Section 35A(3) of the Central Excise Act, 1944, the Commissioner (Appeals) retained the power of remand. Given the settled legal position on this matter, the Tribunal concluded that the appeal filed by the Revenue lacked merit and was consequently rejected.

Therefore, the judgment rendered by the Appellate Tribunal CESTAT Ahmedabad reaffirmed the authority of the Commissioner (Appeals) to remand a case, as established through legal precedents and existing statutory provisions, ultimately dismissing the Revenue's appeal on this basis.