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TMI Blog2016 (12) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... it including the orders for enhancing tax , interest, or penalty and that such powers would include the power to remand also. The impugned order remanding the matter to the original authority does not call for any interference - appeal dismissed - decided against Department. - Appeal No. ST/1529 & 1530/2012 - - - Dated:- 7-10-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri Nagraj Naik, AR for the Appellant Shri P.Dwarakanath, Advocate for the Respondent ORDER [ Order per Sulekha Beevi, C. S. ] 1. The above appeals are filed by the department challenging the order passed by the Commissioner(Appeals) which remanded the matter to the original adjudicating authority. 2. The Ld AR Shri Nagaraj Naik submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eciation of the issue. (4) the Commissioner of Central Excise(Appeals) shall hear and determine the appeal and, subject to the provisions of this Chapter pass such orders as he thinks fit and such order may include an order enhancing the service tax, interest or penalty. Provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity to showing cause against such enhancement. 6. In the case of CST Vs Associated Hotels ltd. relied upon by the Ld. Consultant, appearing for respondent, the Hon'ble High Court has distinguished the decisions of the Hon'ble Apex Court laid in MIL Ltd. case (supra). After analyzing sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs which hitherto existed. We need not however, enter into this arena because in the present case, we are not concerned with this provision of appeal. 15. We, however, cannot accept the argument of Ms. Mandavia that by virtue of sub-section (5) of Section 85, the same limitation on the Commissioner (Appeals) to remand a proceeding contained in Section 35A(3) of the Central Excise Act, 1944 must apply in the appeals under Section 85 of the Finance Act, 1994 also. This is so because, sub-section (5) of Section 85 though requires the Commissioner (Appeals) to follow the same procedure and exercise same powers in making orders under Section 85, as he does in the Central Excise Act, 1944 in appeals, this sub-section itself starts with the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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