2011 (1) TMI 925

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..... [Order]. - Heard both sides. 2. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) remanded the matter to the adjudicating authority in respect of the disallowance of Cenvat credit of Rs. 58,861/-. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby Commissioner (Appeals) remanded the matter back to ....

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....of Hon'ble Supreme Court in the case of MIL India Ltd. reported in 2007 (210) E.L.T. 188 (S.C.) that Commissioner (Appeals) has no power to remand and it has been clarified that the Commissioner (Appeals) continues to exercise the power of adjudicating authority in the matter of assessment and the Commissioner (Appeals) can add or substract certain items from the order passed by the adjudicating a....