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TMI Blog2016 (9) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings of the Commissioner (Appeals) it is necessary that the finding on the merit has to be arrived at in this case in the interest of justice. The inability of Commissioner (Appeals) to appreciate and implement the directions of the Tribunal in their remand order by itself should not lead to closure of all proceedings. Appreciating this position, I find the matter has to reach a finality by a fresh decision by the Jurisdictional Original Authority who will examine all evidences keeping in mind the remand order already passed by the Tribunal and pass a fresh order within two months of the receipt of the order. - Appeal allowed by way of remand - Excise Appeal No. 52953 of 2015 (SM) - Final Order No. 51823/2016-SM[BR] - Dated:- 19-5- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment forwarded the adjudication file. It contained only show cause notice, appellant s reply alongwith order-in-original. The Department did not furnish specific documents directed by the CESTAT to be examined or furnished any comments on the points raised by the appellant. He further recorded that he issued three letters to the Jurisdictional Commissioner at Bilaspur calling for comments as well as to depute officers for the personal hearing granted on different dates. The Department has neither complied with any of the above requests nor sought any extension of time. Recording the failure of the Department to furnish evidence, specifically as directed by the CESTAT, the Commissioner (Appeals) observed that he is left with no option but t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand directions given by the Tribunal. The impugned order expressed total helplessness in performing a judicial work. The Jurisdictional Authorities have contributed to such unfortunate situation. Without further dwelling upon the impropriety or the sustainability of the findings of the Commissioner (Appeals) it is necessary that the finding on the merit has to be arrived at in this case in the interest of justice. The inability of Commissioner (Appeals) to appreciate and implement the directions of the Tribunal in their remand order by itself should not lead to closure of all proceedings. Appreciating this position, I find the matter has to reach a finality by a fresh decision by the Jurisdictional Original Authority who will examine all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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