2009 (3) TMI 737

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Dr. Y.D. Banga, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. This appeal is against an order of remand passed by the lower appellate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er's order on numerous grounds. At the outset, he has submitted that the Commissioner (Appeals) had no power of remand under the amended provisions of Section 35A of the Central Excise Act. In this connection, he has also relied on the Supreme Court's judgment in MIL India Ltd. v. Commissioner of C. Ex., Noida - 2007 (210) E.L.T. 188 (S.C.), wherein their lordships had taken note of the amended pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther remand. 3. We have heard ld. SDR as well, who has made an endeavour to justify the Commissioner (Appeals)'s order. 4. After considering the submissions, we find that, though the case was remanded by this Tribunal on an earlier occasion, we are constrained to set aside the impugned order with a direction to the lower appellate authority to pass fresh order on merits, in view of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e powers of the Commissioner (A) to remand matters back to the adjudicating authority for fresh consideration. Therefore, the Commissioner (A) continues to exercise the powers of the adjudicating authority in the matters of assessment". 5. Here is a valuation dispute in the instant case. Obviously, it involves assessment of goods to duty. As held by the Hon'ble Supreme Court, the Commissio....