2018 (8) TMI 395 - AT - Central Excise

Power of Remand - the Commissioner (Appeals) remanded the matter to the adjudicating authority for fresh adjudication - Held that - The Commissioner (Appeals) did not have the power to remand the matter w.e.f. 11.05.2001 - period from 2004-05 to 2005-06 is involved in present case - The appeal filed by the appellant Revenue is allowed by way of remand to the Commissioner (Appeals).

Summary

The Appellate Tribunal CESTAT Kolkata allowed the appeal filed by the appellant Revenue for a remand to the Commissioner (Appeals) in a case involving M/s Balmer Lawrie & Co. failing to fulfill conditions of Notification No. 214/86. The Commissioner (Appeals) remanded the matter for fresh adjudication as per the decision cited from the Hon'ble Punjab and Haryana High Court.