2015 (12) TMI 329

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..... pass such order as he thinks fit. Thus, scope of remand is included in the provision of laid down in the Section 85(4). Accordingly the Commissioner (Appeals) has the power to remand the case under Section 85(4). Reliance is placed on the case of CST, Delhi v. World Vision - [2009 (11) TMI 452 - CESTAT, NEW DELHI]. - Decided against Revenue. - ST/919 & 922/2009-Cus.(DB) - Final Order Nos. ST/A/50 .....

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..... ppeals) may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if the Commissioner (Appeals) is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (3) The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just a .....

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..... proposed order. Thus it is seen that Section 35A(3) specifies that the Commissioner (Appeals) can pass order confirming, modifying or annulling decision or order appealed against. On the other hand, relevant Section 85(4) of Finance Act, 1994 which reads as under:- The Commissioner of Central Excise (Appeals) shall hear and determine the appeals and, subject to the provisions of this Chapte .....

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