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TMI Blog2015 (8) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs is decided ex-parte, it would not be necessary in every case that the Commissioner (Appeals) converts himself to the adjudicating authority and conducts the entire inquiry necessary for proper adjudication of the issues. In such a case, the Commissioner (Appeals) may as well decide to remand the proceedings, and there is no limitation on his powers to do so. As regards the ruling of Hon'ble Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms (Appeals), Nashik. 2. The brief facts of the case are the assessee i.e. respondent M/s Bhagwati Steel Cast Ltd. holds Central Excise registration certificate for manufacture of goods falling under Chapter 72 of CETA, 1985 and are availing CENVAT credit. During the period from 2006-07 to 2007-08 (up to November, 2007) they have availed credit of ₹ 1,01,659/- in respect of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944. In appeal, the Commissioner (Appeals) vide Order-in-Appeal has confirmed the demand to extent of ₹ 1,05,000/- together with interest and equal amount of penalty and set aside the demand of ₹ 1,01,659/- together with interest and penalty and the case was remanded back to the adjudicating authority to verify the documents and directed him to issue fresh order with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 188 (SC) . At para 4 of the said judgment Hon'ble Supreme Court observed that:- In fact, the power of remand by the Commissioner (A) has been taken away by amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001. Under the Notes to clause 122 of the said Bill it is stated that clause 122 seeks to amend Section 35A so as to withdraw the powers of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sary in every case that the Commissioner (Appeals) converts himself to the adjudicating authority and conducts the entire inquiry necessary for proper adjudication of the issues. In such a case, the Commissioner (Appeals) may as well decide to remand the proceedings, and there is no limitation on his powers to do so. As regards the ruling of Hon'ble Apex Court in MIL India Ltd. (supra), the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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