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TMI Blog2010 (12) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of natural justice and allow the appeal of the respondents herein; or (ii) to remand the matter for fresh decision. Held that: in the case of another Bench of the Tribunal in the case of Commissioner of Service Tax, Delhi v. World Vision [2009 (11) TMI 452 - CESTAT, NEW DELHI] has taken a similar view holding that in service tax matters, Commissioner (Appeals) has the power of remand und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Order-in-Original and has directed the lower authority to adjudicate the show-cause notice afresh after observing the principles of natural justice, after coming to the conclusion that the original authority had passed the Order-in-Original without following the principles of natural justice inasmuch as no opportunity of personal hearing was offered to the respondents herein. 2. The Commit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Section in the review order by the Committee of Commissioners is not understandable as, the powers under the said Section 35A is not at all applicable to service tax cases. Secondly, the Commissioner (Appeals) derives his power to hear service tax appeals from the provisions of Section 85 of the Finance Act, 1994. Sub-section (4) of the said Section 85 reads as under :- (4) The Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to set aside the order of the original authority on the ground of violation of principles of natural justice and allow the appeal of the respondents herein; or (ii) to remand the matter for fresh decision. If he had merely set aside the order, the Public Revenue would have been a loser as the demand of service tax, interest and penalty levied under the Order-in-Original, collectively amounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en a similar view holding that in service tax matters, Commissioner (Appeals) has the power of remand under Section 85 of the Finance Act, 1994. The court also places on record its appreciation for Shri M. Kannan, learned advocate who, acting as amicus curiae, has brought the relevant legal provisions to the notice of the court as also the cited decision in the case of World Vision (Supra). (Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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