2010 (11) TMI 178

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ervice tax also is not empowered to remand the matter but he has to decide the matter by himself - Accordingly, the appeal is allowed on the limited ground - ST/1039/2010 - ST/97/2010(PB) - Dated:- 19-11-2010 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ REPRESENTED BY : Shri Amrish Jain, SDR, for the Appellant. Shri Dinesh Mittal, DGM, for the Respondent. [Order per : .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction (4) thereof provides that the Commissioner of Central Excise (Appeals) shall hear and determine the appeal and, subject to the provisions of said chapter 5 of the Finance Act, pass such orders as he thinks fit and such orders may include an order enhancing the service tax, interest or penalty, provided that an order enhancing the service tax, interest or penalty shall not be made unless the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... while deciding the appeals before him are same as that of the Commissioner (Appeals) dealing with the appeals under the Central Excise Act, 1944. 4. It is settled law that the Commissioner (Appeals) dealing with the appeals under Central Excise Act, 1944 lacks jurisdiction to remand the matter to the Adjudicating Authority. The law provides that in case the Commissioner (Appeals) finds any infi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X