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TMI Blog2015 (10) TMI 2537X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944 w.e.f. 11-5-2001 - Held that:- it has been rightly contended by the Revenue that the Commissioner (Appeals) had the power only to confirm, modify or annul the decision or order appealed against and did not have the power to remand the case to the primary adjudicating authority as the words “or may refer the case back to the adjudicating authority with such direction he may thinks fit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) cannot remand the case if he thinks fit to do so. It is seen that in the case of Commissioner of Central Excise, Panchkula v. Goel International Pvt. Ltd. [2015 (12) TMI 329 - CESTAT NEW DELHI], CESTAT has held that language used in Section 85(4) has wider connotation and power to pass such order as he thinks fit includes the power of remand. - Decided against the Revenue - ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant to place all such documents/certificates relating to their claim of 75% abatement. The Appellant shall also be granted an opportunity of personal hearing during the remand proceedings. 2. The only ground in Revenue s appeal is that the Commissioner (Appeals) has no power of remand as the said power was taken away by amending Section 35A of the Central Excise Act, 1944 w.e.f. 11-5-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against. Thus, it has been rightly contended by the Revenue that the Commissioner (Appeals) had the power only to confirm, modify or annul the decision or order appealed against and did not have the power to remand the case to the primary adjudicating authority as the words or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er he thinks fit and therefore it cannot be argued that as per this Section [85(4)] the Commissioner (Appeals) cannot remand the case if he thinks fit to do so. It is seen that in the case of Goel International (supra) CESTAT has held that language used in Section 85(4) has wider connotation and power to pass such order as he thinks fit includes the power of remand. 5. In the light of the foreg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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