https://www.taxtmi.com/caselaws?id=245935 The Court affirmed that the Commissioner (Appeals) has the authority to remand cases for denovo adjudication under section 85 of the Finance Act, 1994. It held that the wide wording of section 85(4) grants the Commissioner (Appeals) the power to pass orders enhancing service tax, interest, or penalty, including the power to remand proceedings. The Court distinguished the powers under section 85 from those under section 35A(3) of the Central Excise Act, 1944, concluding that the Commissioner (Appeals) retains the power of remand despite the amendment to section 35A(3). The appeal was dismissed. en-us Thu, 03 Apr 2014 00:00:00 +0530 Fri, 17 Jul 2015 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245935 The Court affirmed that the Commissioner (Appeals) has the authority to remand cases for denovo adjudication under section 85 of the Finance Act, 1994. It held that the wide wording of section 85(4) grants the Commissioner (Appeals) the power to pass orders enhancing service tax, interest, or penalty, including the power to remand proceedings. The Court distinguished the powers under section 85 from those under section 35A(3) of the Central Excise Act, 1944, concluding that the Commissioner (Appeals) retains the power of remand despite the amendment to section 35A(3). The appeal was dismissed. Case-Laws Service Tax Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245935