2009 (9) TMI 816

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..... hereby Commissioner (Appeals) held that impugned order is not a speaking order and all the issues were not decided by the adjudicating authority and remanded the matter to the adjudicating authority. The contention of Revenue is that Commissioner (Appeals) has no power to remand the matter in view of the amendment made under Section 35A of Central Excise Act and in support of its contention, the R .....

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..... the demand of Rs. 1,04,243/- is sustainable and recoverable and in the order portion dropped the proceedings initiated by the Show Cause Notice. Hence the adjudicating order is self-contradictory and there is no finding in respect of imposition of penalty under Section 11AC of the Central Excise Act. In this situation, the Commissioner (Appeals) remanded the matter to the adjudicating authority a .....

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..... lling the decision appealed against. An order of remand necessarily annuls the decision which is under appeal before the Appellate Authority. Even by virtue of the amended Section 35A of the Central Excise Act, a power has been conferred on the Commissioner (Appeals) to pass such order as it deemed fit confirming, modifying or annulling the decision appealed against. In view of the above decision .....

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