2012 (5) TMI 430

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that:- Commissioner is not empowered to remand the case to the lower Adjudicating Authority, after the amendment of Section 35A and the Supreme Court's decision in the case of MIL India Ltd. vs. CCE, Noida (2007 (3) TMI 8 (SC)). In these circumstances, we direct Commissioner (Appeals) to decide the case afresh, while taking into consideration the case laws cited by the Appellant without insisting .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted by them have been recorded in the impugned Order, however, Commissioner(Appeals) has not given any finding on the said case laws and after concluding that the Applicant are not entitled for the CENVAT Credit, remanded the matter to the lower Adjudicating Authority to issue fresh Order, taking into account certain facts and observations. The contention is that as per the judgement of the Hon bl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... concluding that the Appellant are not entitled for the CENVAT Credit, learned Commissioner has remanded the case to the lower Adjudicating Authority for deciding the issue afresh. We also find that the learned Commissioner has not given any finding on the case laws cited by the Appellant viz., Hon ble Supreme Court s decision in the case of Jawahar Mills (supra) and various other decisions cited, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X