Commissioner (Appeals) can remand case to Adjudicating Authority per legal precedents. Revenue's appeal dismissed.

The Tribunal held that the Commissioner (Appeals) has the authority to remand the matter to the Adjudicating Authority, based on legal precedents and judgments of the Hon'ble Gujarat High Court and the Hon'ble Supreme Court. Consequently, the Revenue's appeal was dismissed, and the impugned orders were upheld. The decision was rendered on 24.03.2023.

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Issues involved:
The issue involved in the Revenue's Appeal is whether the Commissioner (Appeals) has the power to remand the matter to the Adjudicating Authority.

Judgment Details:

Issue 1 - Commissioner (Appeals) power to remand the matter:
The Revenue contended that the Commissioner (Appeals) lacks the authority to remand the matter to the Adjudicating Authority, citing Section 35A of the Central Excise Act, 1944 / Section 128A(3) of the Customs Act, 1962 post the amendment on 11.05.2001. However, the Respondent argued that as per the decision of the Jurisdiction High Court in the case of Associated Hotels Limited and a subsequent Tribunal order in the case of CCE vs. Adani Power Limited, the Commissioner (Appeals) does possess the power to remand the matter. The Tribunal, after considering the submissions and legal precedents, upheld that the Commissioner (Appeals) indeed has the authority to remand the matter to the Adjudicating Authority based on settled legal positions.

Conclusion:
The Tribunal concluded that the Commissioner (Appeals) does have the power to remand the matter to the Adjudicating Authority, as supported by the judgments of the Hon'ble Gujarat High Court and the Hon'ble Supreme Court. Therefore, the Revenue's appeal was deemed not maintainable, and the impugned orders were upheld. The decision was pronounced in the open court on 24.03.2023.

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