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TMI Blog2015 (7) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of remand or remittance back to the Adjudicating Authority. - specific issue necessitating a remand. Merely observing that the issues considered by the Tribunal in paragraph 5.1 and 5.2 have not been examined at all by the Adjudicating Authority would mean a blanket and complete remand of the original case. All this, in revenue matters, ought to be avoided. It is in the interest of the public that matters concerning public revenue attain finality and expeditiously. In these circumstances, we are of the view that this appeal raises a substantial question of law - Matter remanded back for fresh consideration - Decided in favour of Revenue. - Central Excise Appeal No. 19 of 2014 - - - Dated:- 12-1-2015 - S. C. Dharmadhikari And S. P. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressed a opinion that the onsite services/jobs undertaken on behalf of the Assessee for which payment has been made to the Foreign Service Providers results in service tax being levied in India on reverse charge basis. Accordingly, show cause notice was adjudicated and the service tax liability/demand of ₹ 11,68,41,075/, along with interest, was confirmed. 4] In such an appeal of the Assessee, the Tribunal had before it the complete record. The Tribunal had the benefit of the detailed argument on behalf of the Assessee and the Revenue on the point of jurisdiction, as also on merits. The Tribunal had before it the relevant circulars, notifications and legal provisions. 5] However, the Tribunal in paragraph 5.1 of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e understood the Tribunal's order of remand or remittance back to the Adjudicating Authority. However, Mr Raichandani appearing on behalf of the original appellant/assessee submits that the appellant had not sought a remand of the case back to the Adjudicating Authority. The appellant was desirous of demonstrating on the basis of the material before the Adjudicating Authority that its order is erroneous on facts and in law. Equally the Revenue also had not sought either remand or supported any such request emanating from the appellant. In such circumstances, we do not see how the Tribunal concluded that a remand is necessary. Though the appellate power by implication includes a power to remand the case back to the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The impugned order passed by the Tribunal is quashed and set aside. The appeal, shall now be heard by the Tribunal afresh on merits and in accordance with law. If there is any case law which the parties intend to refer the parties can always place it before the Tribunal. We do not feel for consideration of the case law which has been placed by the parties before the Court or Tribunal, remand would be necessary. Since both the parties are stating and fairly that they would argue the appeal on the basis of the records or the material on the file of the Tribunal that we are of the view that the Tribunal should not entertain any fresh material from the parties. The parties would not be permitted to place on file of the Tribunal any addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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