2011 (2) TMI 28

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....ndent   Per P.Karthikeyan   These are two appeals filed by the Revenue seeking to vacate the impugned orders passed by the Commissioner (Appeals) on the ground that they are remand orders and the Commissioner does not have powers of remand. In terms of Section 35A (3) of the Central Excise Act, 1944 made applicable to the Finance Act 1994, the Commissioner is competent to pass such....

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.... No. 5/2006-CE NT dated 14.03.2006. Separate claims were made as per the following particulars: Sl. No. Order-in-Original No. Period involved Amounts involved (Rs.) 1. 16/2009 dt. 13.01.2009 July 07 to 3/2008 11,94,181/- 2. 265/2009 dt.08.07.2009 April 08 to June 2008 4,32,202/-  2. The original authority rejected the refund sanctioned in respect of the first cla....

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....sed by the Asst. Commissioner of Service Tax, II Division, Service Tax Commissionerate, Bangalore have been modified and both the appeals bearing No. 135/09 ST and No. 389/09 ST are allowed with consequential benefit of sanction of refund except for the period hit by limitation of time subject to the production of certificate by the Chartered Accountant on the appellant s declaration as per Board ....