2011 (4) TMI 1060

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..... Finance Act provides that Commissioner of Central Excise (Appeals) shall exercise the same powers and follow the same procedure, as he exercises and follows in hearing the appeals and makes orders under Central Excise Act, 1944, no merit in the contentions of applicant, Application is disposed of - ST/270/2010 - M-46/KOL/2011 - Dated:- 8-4-2011 - Shri S.S. Kang, J. Shri A.K. Sharma, JDR, fo .....

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..... in the present Application is that as per the provisions of Section 85 of the Finance Act in respect of the appeals relating to Service tax matters, the Commissioner has power to remand. 5. I find that Section 85(5) of the Finance Act provides that Commissioner of Central Excise (Appeals) shall exercise the same powers and follow the same procedure, as he exercises and follows in hearing the app .....

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