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TMI Blog2017 (2) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... allows/authorizes Commissioner (Appeals) to pass such order he thinks fit and therefore it cannot be argued that as per Section 85(4), the Commissioner (Appeals) cannot remand the case, if he thinks fit to do so - In Commissioner of Central Excise, Panchkula vs. Goel International Pvt. Ltd. [2015 (12) TMI 329 - CESTAT NEW DELHI], Tribunal has held that language used in Section 85(4) has wider con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion of the impugned Order-in-Appeal is reproduced below: Accordingly, I set aside the adjudication order passed by the Additional Commissioner, Service Tax, Kolkata vide his order(original)no.12/Addl.Cornmr./ST/Kol/2009-10 dt.23/7/09 and remand the case back to the adjudicating authority for re-adjudication taking into account above discussions and observations. 3. The only ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, 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 think fit for fresh decision or as the case may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand the case, if he thinks fit to do so. In Commissioner of Central Excise, Panchkula vs. Goel International Pvt. Ltd. [2015(39) S.T.R. 330 (Tri.-Del.)], Tribunal 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. The Hon ble High Court of Gujarat in Commissioner of Service Tax vs.- Associated Hotels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) in hearing the proceedings of appeal under Section 85. The scope of such powers flowing from sub-section 85(4) therefore cannot be curtailed by any reference to sub-section (5) of Section 85 of the Finance Act, 1994. 7. In view of the above discussions, I do not find any occasion to interfere with the order of Lower Appellate Authority and the appeal filed by the Revenue is accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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