2017 (3) TMI 831

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..... to the assessing authority for passing a fresh order. Reliance was placed in the case of Commissioner of Service Tax Versus Versus Associated Hotels Limited [2014 (4) TMI 406 - GUJARAT HIGH COURT ], where it was held that Sub-section (4) of section 85 itself contains the width of the power of the Commissioner (Appeals) in hearing the proceedings of appeal u/s 85 - ROM application dismissed - decid .....

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..... er the Board s instruction dated 18.02.2010 as power of remand by the Commissioner (Appeals) was withdrawn under Section 35A. Therefore, the Tribunal should not have upheld the order of the Commissioner (Appeals). 3. Shri S.J. Sahu, ld. Asstt. Commissioner (AR) appearing on behalf of the revenue submits that the Commissioner (Appeals) has rightly remanded the matter to the original assessing of .....

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..... :- (a) CST vs. Associated Hotels Ltd. 2015 (37) STR 723 (Guj.) (b) CCE vs. Medico Labs 2004 (173) ELT 117 (Guj) (c) CCE vs. Honda Seil Power Products Ltd. 2013 (287) ELT 353 (Tri-Del) (d) CCE vs. HSA Chadha Exports 2014 (302) ELT 244 (Tri-Del) 5. In view of the above decisions, Commissioner (Appeals) was not barred from remitting the matter to the assessing authority for pas .....

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