2018 (6) TMI 935

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..... Appeals) remanded the matter to the adjudicating authority on the ground that there is violation of principles of natural justice. Even if the Ld. Commissioner (Appeals) has no power to remand but if there is violation of principles of natural justice, there is no option except the matter to be reconsidered by the adjudicating authority by providing the personal hearing to the assessee. Therefore .....

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..... terms of Sr. No. 51 of Notfn. No. 36/2003 Cus with CVD as applicable. On the basis of intelligence received that some of the parties are importing polyster fabrics by mis-declaring its technical characteristics; that fabrics made out of Texturised Polyster yarn had been imported by mis-declaring the same as fabrics made out of nontexturised polyster yarn. The revenue later got the remnants of t .....

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..... ld have been issued by the proper officer. The adjudicating authority after hearing the Appellant confirmed the demand against Respondent. The Respondent filed appeal before Commissioner (Appeals) on the ground that the adjudication order was passed without challenging the assessment under Section 129D of the Act, the department should have provided the copy of test report relied upon and the reli .....

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..... in Section 35A(3) of the Central Excise Act, 1944, the Commissioner (Appeals) has not been vested with the powers of remanding the case to adjudicating authority. The Hon ble Supreme Court in its judgment dated 1-3-2007 in Civil Appeal No. 6988/2005 in the case of MIL India Ltd. - 2007 (210) E.L.T. 188 (S.C.) has observed that, in fact, the power of remand by the Commissioner (Appeals) has been .....

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..... tter to be reconsidered by the adjudicating authority by providing the personal hearing to the assessee. Therefore in any case the adjudicating authority has to relook in the entire matter. Therefore we excercising the power can remand the matter to the adjudicating authority. 5. We thus set aside the impugned order and sent the matter back to the adjudicating authority to decide the issue on m .....

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