https://www.taxtmi.com/caselaws?id=326432 The Tribunal held that the Commissioner (Appeals) exceeded authority by remanding a case back to the Adjudicating Authority under Section 35A(3) of the Central Excise Act, 1944. The Tribunal emphasized the Appellate Commissioner's duty to independently adjudicate and not remand cases, following a Supreme Court precedent. The impugned order was set aside, and the matter remanded to the Commissioner (Appeals) for personal adjudication, granting the appellant a fair hearing opportunity. The appeal was allowed for further consideration and decision-making by the Commissioner (Appeals). en-us Wed, 06 Apr 2016 00:00:00 +0530 Thu, 14 Apr 2016 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326432 The Tribunal held that the Commissioner (Appeals) exceeded authority by remanding a case back to the Adjudicating Authority under Section 35A(3) of the Central Excise Act, 1944. The Tribunal emphasized the Appellate Commissioner's duty to independently adjudicate and not remand cases, following a Supreme Court precedent. The impugned order was set aside, and the matter remanded to the Commissioner (Appeals) for personal adjudication, granting the appellant a fair hearing opportunity. The appeal was allowed for further consideration and decision-making by the Commissioner (Appeals). Case-Laws Service Tax Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326432