2013 (10) TMI 857

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.... dated 25/08/2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. The learned appellate authority has remanded the matter back to the original adjudicating authority for deciding the case on merits after following principles of natural justice in terms of powers conferred under Section 85(4) of the Finance Act, 1994. Revenue is aggrieved of the said decision inasmuch ....

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....the service tax, interest or penalty :    Provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement." A plain reading of the section shows that the said section does not confer any power of remand to the lower appellate authority. Therefore,....