https://www.taxtmi.com/caselaws?id=250232 The appellate power of the Commissioner (Appeals) under the Central Excise Act extends to remand where the original adjudication is procedurally infirm. Because the adjudication order failed to record reasons for denying CENVAT credit and did not adequately address the evidentiary materials, remand for re-examination was treated as a proper exercise of appellate jurisdiction. The Tribunal noted that such power is available where the assessee has not received a fair opportunity or the first order is deficient in procedure. The remand order was therefore upheld and the Revenue's challenge failed. en-us Mon, 30 Jun 2014 00:00:00 +0530 Wed, 06 Aug 2014 09:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250232 The appellate power of the Commissioner (Appeals) under the Central Excise Act extends to remand where the original adjudication is procedurally infirm. Because the adjudication order failed to record reasons for denying CENVAT credit and did not adequately address the evidentiary materials, remand for re-examination was treated as a proper exercise of appellate jurisdiction. The Tribunal noted that such power is available where the assessee has not received a fair opportunity or the first order is deficient in procedure. The remand order was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250232