2017 (10) TMI 85

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..... of section 85 itself contains the width of the power of the Commissioner (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 - decided against Revenue.
Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Gyanendra Kumar Tripathi, Asstt. Commr. (AR) for Appellant Ms Natasha Sarkar & Shri Atul Gupta, Advocates, for Respondent ORDER Per : Anil Choudhary The present appeal is filed by the Revenue against Order-in-Appeal No.304/ST/APPL/NOIDA/10 dated 30/09/2010 passed by Commissioner of Central Excise & Customs (Appeals), Noida. .....

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..... ion No.11/2005-ST as they have exported the taxable service in terms of Rule 3 of the said rules, received payment for export of such taxable service in convertible foreign exchange and the service tax and cess has been paid on the taxable service exported. The documents put before me clearly indicate that the FIRC, submitted by the appellant, bears the name of Samsung Electronics and the remittances are made through Bank of America, New York. Thus, the finding of the adjudicating authority that the FIRCs contain the name of Samsung, New York and the link between the FIRCs and the services exported could not be established, is not correct. The plea of the appellant about the classification of the services exported and its export under the R .....

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..... .T.R. 723 (Guj.), have held distinguishing the ruling of the Apex Court in the case of M/s MIL India Ltd. that in absence of any specific bar on remand, in its opinion, the ample powers flowing from Sub-section (4) of Section 85 of the Finance Act, the Commissioner (Appeals) is vested with power to even remand the proceedings. If proper enquiry is not conducted or the proceeding is decided ex-parte, it would not be necessary in every case that the Commissioner (Appeals) convert itself to the adjudicating authority and conduct the entire inquiry necessary for proper adjudication of the issues. In such a case, the Commissioner (Appeals) may as well decide to remand the proceedings and as per the Hon'ble High Court. There are no limitations in .....

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