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2017 (11) TMI 31

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..... er the claims of the appellant - Tribunal in the case of Anvil cables Pvt. Ltd. [2009 (9) TMI 142 - CESTAT, KOLKATA] has held that even after the amendment the Commissioner (A) has the power to remand - appeal dismissed - decided against appellant. - ST/20496/2015-SM, ST/20498/2015-SM - Final Order No. 21007-21008/2017 - Dated:- 29-6-2017 - Shri S.S Garg, Judicial Member None - For the App .....

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..... Rs.3,03,208/- 2 No.200/2010 dt.15.4.2010 January to March 2009 Rs.3,89,616/- Rs.3,89,616/- 2. Briefly the facts of the present case are that the appellants have filed the above claims for unutilized CENVAT credit of service tax said to have been paid on input service claimed to have be .....

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..... uthority with certain directions to consider the claim of the appellant. Aggrieved by the said order of remand, the appellant has filed the present appeals. 3. Heard both the parties and perused the records. 4. The case was fixed for argument today but none appeared on behalf of the appellant in spite of notice. Therefore, I proceed to decide the appeal on merits in their absence. 5. .....

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..... the Commissioner (A) in the impugned order. In support of his submissions, he relied upon the following decisions: CCE vs. Mongia Hitech Pvt. Ltd. : 2010 (251) ELT 85 CCE vs. Anvil Cables (P) Ltd.: 2009 (244) ELT 202 7. After considering the submissions of learned AR and perusal of the record, I am of the view that there is no infirmity in the impugned order remanding the case .....

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