TaxTMI 
TaxTMI 
2013 (1) TMI 247
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....o adjudication on the ground that the Joint Commissioner, Central Excise has not followed the principles of natural justice inasmuch as he did not supply the unrelied upon documents seized during investigation despite of the request made by the respondent. 2. The revenue is aggrieved of the order of remand on two counts. Firstly, it is pleaded that after the amendment of Section 35A of the Central Excise Act brought about by amended by Finance Act, 2001, the Commissioner (Appeals) has been divested of power to remand the matter for de novo adjudication while hearing the appeal. Secondly, it is pleaded that otherwise also the order of remand is not sustainable in law for the reason that it was the respondent who have been avoiding to....
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.... together, necessarily imply that the appellate authority has the power to set aside the decision which is under appeal before it and to remand the matter to the authority below for fresh decision." In view of the above finding of the Supreme Court we do not find merit in the plea of the revenue that the Commissioner (Appeals) after the amendment of Section 35A has no power to remand the case for de novo adjudication. 7. Regarding the second plea raised by the Department, we find that the Commissioner (Appeals) has remanded the matter back for de novo adjudication for the reason that the Department failed to supply to the respondent unrelied upon documents seized during investigation despite of request having been made in this re....
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....ed to the assessees in spite of repeated requests made by them. This not only causes undue hardship to the assessees, as they require such records for various statutory obligations, but it also unnecessarily occupies space in our offices. 2. In this regard, your attention is invited to the Board's Circular No. 42/88-CX, dated 24-5-1988 and No. 48/88-CX.6, dated 10-6-1988. As per these circulars, the documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized. I wish to reiterate compliance of these instructions. In fact, the Show Cause Notice itself may incorporate a clause that unrelied upon records may be collected by the concerned p....