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TMI Blog2014 (7) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... Even if the matter is remanded to the Commissioner (Appeals) now, if no appeal has been filed by the Revenue against the Assistant Commissioner's order, the order of the Tribunal cannot be implemented. In any case, no harm has been caused since if the Revenue was aggrieved on merits of the Department, appeal would have been and may have been already filed against the Assistant Commissioner's order which would in due course get decided finally in its turn. Therefore any decision taken in this remand order is not going to affect the Revenue adversely. In this case also what was required to be done by the original adjudicating authority was to verify and quantify the value of taxable services and service tax payable after going through th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration which justifies the reduced taxable service value and hence remanded the matter. The Revenue is in appeal against the decision of the Commissioner (Appeals) remanding the matter to the original adjudicating authority. 2. The learned Authorised Representative submitted that after the amendment of section 35A of the Central Excise Act, 1944 with effect from May 11, 2001, the Commissioner (Appeals) no longer has the power of remanding the matter and therefore the Commissioner (Appeals) may be directed to decide the issue. 3. The learned counsel for the respondents submits that the impugned order remanding the matter has been implemented by the lower authority who has accepted the chartered accountant's certificate after verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) now, if no appeal has been filed by the Revenue against the Assistant Commissioner's order, the order of the Tribunal cannot be implemented. In any case, no harm has been caused since if the Revenue was aggrieved on merits of the Department, appeal would have been and may have been already filed against the Assistant Commissioner's order which would in due course get decided finally in its turn. Therefore any decision taken in this remand order is not going to affect the Revenue adversely. Further I also find that this Tribunal, as submitted by the learned counsel, in the case of Mavenir Systems Pvt. Ltd. [2012] 27 STR 510 (Trib-Bang) observed as follows in para 5: We have carefully perused the relevant findings o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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