TaxTMI 
TaxTMI 
2010 (10) TMI 133
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....ated7-7-2009passed by the Tribunal though simultaneously the applicant has also prayed for recall of the order dated5-1-2010by which his earlier Restoration application was dismissed for default. 2. It would be appropriate to record certain relevant facts before we deal with the contentions sought to be raised in the matter. The appellants, is a partnership firm. On the ground that the appellants undertake the business of rent-a-cab scheme operator from the business premises situated at Sector 29, NOIDA, the service tax was proposed to be imposed with effect from1-4-2000. However, no such tax was paid by the appellants. Show cause notice was issued in that regard to the appellants which came to be disposed of by order dated 20....
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....rt, the earlier order regarding the quantification of duty liability and penalty was reiterated by the Jt. Commissioner. 4. Meanwhile, the appellants herein being aggrieved by the order dated20-3-2007passed by the Commissioner (Appeals) had preferred Appeal No. 323/2007. The same came up for hearing on various dates and ultimately on7-7-2009, the Tribunal was informed that pursuant to the remand of the matter by the Commissioner (Appeals), the original authority had already disposed of the matter afresh. Considering the same, the Tribunal observed that the said Appeal No. 323/2007 had become infructuous and remedy for the appellant was to challenge the fresh order passed by the Joint Commissioner. 5. The learned Advocate for the appel....
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....se for entertaining the application for restoration the proceedings. 8. It cannot be disputed that by order dated20-3-2007, the Commissioner (Appeals) has finally decided the service tax liability of the appellants. By dismissal of the Appeal No. 323/2007, in fact, the said order has attained finality. At the same time, as rightly pointed out by the learned Advocate for the appellants, there would be no opportunity to the appellants to challenge the service tax liability while considering the matter even at the appellate stage against the order passed by the Joint Commissioner on27-2-2009. The order dated27-2-2009is restricted to the issue of quantification of service tax liability to pay. The point relating to the liability for the....
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....Commissioner (Appeals) has no power to remand a matter. In case a Commissioner (Appeals) finds any infirmity in the order under challenge before him, the Commissioner (Appeals) is certainly empowered to decide the matter afresh by himself or herself as the case may be, but is not authorised to remand the matter. Since the Commissioner (Appeals) do not have statutory power to remand the matter, the order of Commissioner (Appeals) directing the remand of the matter was therefore, without jurisdiction. It is settled law that a statutory authority created under a statute have to function within powers given to such statutory authority under which it is created. Any action or decision by such authority beyond the scope of powers given to them by....
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.... only one ground relating to each of the impugned orders. 16. The first ground in relation to order dated20-3-2007passed by the Commissioner (Appeals) is about the absence of jurisdiction to the lower appellate authority to remand the matter. Though the ground has not been specifically raised in the appeal, we have allowed the learned advocate for the appellants to raise the same as it goes to the root of the matter, since it is about the jurisdiction of the authority to entertain the matter. 17. The Commissioner by the said order dated20-3-07had remanded the matter to the original authority to deal with the issue regarding quantification of the duty liability while confirming the finding regarding the duty liability of the ....