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TMI Blog2023 (6) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... emand the matter to the Adjudicating Authority. Thus, it is settled that the Commissioner (Appeals) has power to remand the matter to Adjudicating Authority. Accordingly, there are no error in the order of the Commissioner (Appeals) therefore the same is upheld - Revenue s appeal is dismissed. - SERVICE TAX Appeal No. 11813 of 2013-DB - FINAL ORDER NO. 11263/2023 - Dated:- 15-6-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Tara Prakash, Deputy Commissioner (AR) for the Appellant Shri S.J. Vyas, Advocate for the Respondent ORDER This Revenue s appeal is against the order-in-appeal dated 13.02.2013 whereby the matter was remanded to the Adjudicating Authority by learned Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of CST, Ahmedabad vs. Torrent Pharmaceuticals Limited (supra) dealing with the same issue passed the following order:- The issue involved in the Revenue s Appeal is that whether the Commissioner (Appeals) has the power to remand the matter to Adjudicating Authority. 2. Shri Tara Prakash, Learned Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that per the Section 35A of Central Excise Act, 1944 / Section 128 A (3) of the Customs Act, 1962 with effect from the 11.05.2001 after amendment in the said section the Commissioner (Appeals) has no power to remand the matter to the Adjudicating Authority. Therefore, he erred in remanding the matter to the Adjudicating Authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court in the case of Mil India Limited vs. CCE, Noida - 2007 (210) ELT 188 (SC). Therefore, we are of the view that the learned Commissioner (Appeals) has power to remand the matter to the Adjudicating Authority, therefore, on this count also, Revenue s appeal does not sustain. 7 . In view of the above judgment of this Tribunal, the Revenue s appeals are not sustainable. Hence, we uphold the impugned orders. 5. In view of the above decision given by taking support of Hon ble Gujarat High Court in the case of Associated Hotel Limited (Supra) and Hon ble Supreme Court Judgment in the case of Mil India Limited (Supra), the Commissioner (Appeals) has indeed power to remand the matter. Accordingly, there is no error in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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