2011 (9) TMI 377

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..... vehicle used. He had power to call for information when he is Central Excise Officer and also an authority under Finance Act. While he was an appellate authority he has been vested with the power of original authority itself. In such circumstances merely remanding the matter for statistical disposal of the appeal shall shake the confidence of litigants - appeal remanded back to the Appellate auth .....

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..... senior and matured officers of the department occupying the position of appellate authority should decide the matter in controversy before him when they enjoy the coextensive and co-terminus power under law. Present case did not warrant remand of the matter, since the appellant came forward to provide the details as is evident from page 2 of the appellate order itself when the appellate authority .....

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..... on the basis of law to pass a reasoned and speaking order. 2. In the result, the stay application is disposed and appeal is also disposed by way of remand. 3. Shri Santanam has not filed Vakalatnama and he undertakes to file the same in the course of the day. Registry is required to check the same. Appearance of Shri Santanam has been taken into record being a Counsel known to Tribunal follow .....

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