Appellate remand power under excise and service tax law remained valid before 11.05.2011; Revenue challenge failed.

The scope of the Commissioner (Appeals)' authority under Section 35A(3) of the Central Excise Act, 1944 read with Section 85 of the Finance Act, 1994, as applicable before 11.05.2011, did not permit a challenge to the remand order on the ground that remand power had been withdrawn. Following the binding view in Medico Labs, the Tribunal accepted that the Commissioner (Appeals) suffered no legal infirmity in remanding the matter for de novo adjudication, and the Revenue's objection was rejected.

---

---

Issues: Whether the Commissioner (Appeals) lacked power to remand the matter for de novo adjudication after the withdrawal of such power under the applicable excise and service tax provisions.

Analysis: The appeal turned on the scope of the Commissioner (Appeals)'s authority under Section 35A(3) of the Central Excise Act, 1944 read with Section 85 of the Finance Act, 1994, as applicable prior to 11.05.2011. The Tribunal noted that the Gujarat High Court had already dismissed Revenue's appeal on the identical issue in Medico Labs and followed that binding view to hold that no infirmity could be found in the order of the Commissioner (Appeals).

Conclusion: The Commissioner (Appeals) retained no disqualifying infirmity in passing the remand order, and the Revenue's challenge was rejected.

---