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TMI Blog2010 (4) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sayyad, DR, for the Appellant. Shri Anil Balani, Advocate, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - After hearing both sides, we find that this is a case fit for summary disposal. Accordingly, after allowing the stay application filed by the department, we proceed to dispose of the appeal. 2. The respondent had filed a refund application which was sanctioned by the original authority but the amount was ordered to be credited to Consumer Welfare Fund. Aggrieved, the assessee preferred an appeal to the Commissioner (Appeals) and the latter remanded the case to the lower authority for examining the issue relating to unjust enrichment. The present appeal of the department is directed against the appellate Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibid under the Finance Act, 2001, their Lordships held as under :- "In fact, the power of remand by the Commissioner (A) has been taken away by amending Section 35A with effect from 11-5-2001 under the Finance Bill, 2001. Under the Notes to clause 122 of the said Bill it is stated that clause 122 seeks to amend Section 35A so as to withdraw the powers of the Commissioner (A) to remand matters back to the adjudicating authority for fresh consideration. Therefore, the Commissioner (A) continues to exercise the powers of the adjudicating authority in the matters of assessment……" The decisions cited by. the id. Counsel, which were rendered by relying on a judgment passed by the Hon'ble Supreme Court with reference to the preamended provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it has ever been shown as such in the subsequent Balance Sheets also. The subsequent Balance Sheets are however, not available on record, which the counsel undertakes to produce, if necessary. The duty in question was paid on two units of caterpillar Marine Engines with accessories, which were imported for the purpose of replacement in a dredger vessel. The duty had to be paid as the benefit of Notification No. 21/02-Cus. (Sl. No. 357) was denied by the assessing authority. Later on, there was a litigation between the party and the department, which culminated in the grant of the above benefit to the party. The refund claim was filed in this background. It appears from the records that the imported items were captively consumed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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