2010 (6) TMI 221

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al of fair opportunity to assessee to defend their case. Held that- though it cannot be disputed that commissioner has no jurisdiction to remand the matter, no opportunity was given to assessee to defend their case at original stage. No infirmity in order of remand to original authority. - E/2000/2005 - 408/2010-EX(PB), - Dated:- 9-6-2010 - Justice R.M.S. Khandeparkar, President and Shri Ra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Central Excise Act, 1944, the Commissioner (Appeals) lacked jurisdiction to remand the matter to the adjudicating authority. 4. There can be no dispute about the proposition that the Commissioner (Appeals) has no jurisdiction to remand the matter in view of the provisions of law incorporated under Section 35A to the said Act. However, in the case in hand, we find that the adjudicating aut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nce the matter relates to the year 1993, the adjudicating authority shall dispose of the matter as expeditiously as possible and in any case prior to 31-3-2011. The adjudicating authority shall take up the hearing of the matter after issuing notice to the respondent within thirty days from the date of receipt of the order of this Tribunal. The appeal is accordingly disposed of in the above terms. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X