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TMI Blog2014 (8) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, after considering the merits of the case as well as the decision of the Tribunal in the case of Honda Seil Power Products Ltd. (supra) - No reason to interfere with the order of the Commissioner (Appeals) - Decided against Revenue. - Appeal No. E/263/2010 - Final Order No. 40358/2014 - Dated:- 30-6-2014 - Shri P.K. Das, J. For the Appellant: Shri P. Arul, Superintendent (AR) For the Respondent: Ms. Suganya, Advocate JUDGEMENT Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the adjudication order was set aside and the matter was remanded to the adjudicating authority for passing a fresh order. 2. After hearing both sides and on perusal of the records, I find that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Hon ble Punjab Haryana High Court in the case of CCE Vs. B.C. Kataria - 2008 (221) ELT 508 (P H). He also relied upon the decision of the Tribunal in the case of CCE Vs. Cairn Energy India Pvt. Ltd. - 2013 (287) ELT 315. 5. On the other hand, the learned counsel on behalf of the respondent relied upon the decision of the Tribunal in the case of CCE Vs. Honda Seil Power Products Ltd. - 2013 (287) ELT 353 and CCE Vs. TVS Interconnect Systems Ltd. - Final Order No. 40201/2014 dated 6.3.2014. 6. I find that the Tribunal in the case of Honda Seil Power Products Ltd. (supra), after considering the decision of the Hon ble Supreme Court in the case of MIL India Ltd. (supra), dismissed the Revenues appeal. The relevant portion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld bring an end to the litigation without adjudicating on the demand raised by the show cause notice. Therefore, only just and proper order in such a case would be the order of remand to adjudicate the matter de novo after giving due hearing to the assessee. Thus, we are of the view that power to remand the matter back in appropriate cases is inbuilt in Section 35A(3) of the Central Excise Act, 1944. 7. It is seen that the Tribunal in the case of Honda Seil Power Products Ltd. (supra), after considering the decisions of the Hon ble Supreme Court in the case of MIL India Ltd. (supra) and the Hon ble Gujarat High Court s decision in the case of Commissioner Vs. Medico Labs - 2004 (173) ELT 117 (Guj.) dismissed the Revenue s appeal. So, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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