Appellate Tribunal allows appeal, remands matter for decision, emphasizes post MIL India Ltd. judgment.

The Appellate Tribunal CESTAT Bangalore allowed the appeal by setting aside the impugned order and remanding the matter back to the Commissioner (A) for a decision within the available records. The Tribunal emphasized that post the MIL India Ltd. Vs. CCE judgment, the powers to remand no longer rested with the Commissioner (A) and directed a personal hearing for the assessee.

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Issues Involved: Stay petition for impugned order, remand by Commissioner (A), powers to remand post MIL India Ltd. Vs. CCE judgment

The judgment by the Appellate Tribunal CESTAT Bangalore involved a stay petition filed by the applicant to stay the operation of the impugned order. The Tribunal noted that the appeal itself could be disposed of at that juncture. Upon careful consideration of submissions and records, it was observed that the Commissioner (A) had remanded the matter back to the Adjudicating Authority. However, the Tribunal pointed out that post the judgment of the Hon'ble Supreme Court in MIL India Ltd. Vs. CCE, Nodia, the powers to remand no longer rested with the Commissioner (A). Consequently, the impugned order was set aside, and the matter was remitted back to the Commissioner (A) for a decision within the available records, with a specific direction to grant an opportunity of personal hearing to the assessee. The impugned order was thus set aside, and the appeal was allowed by way of remand to the Commissioner (Appeals).

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