2014 (7) TMI 823

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....Commissioner (Authorised Representative), For the Respondent : G.H. Pradyumna G.H., Advocate, ORDER:- B.S.V. MURTHY (Technical Member)-After scrutiny of service tax returns filed by the respondents for the half year ending September 2006, it was felt by the scrutinizing officer that there was short-payment of service tax to the extent of Rs. 4,34,774. Proceedings were initiated which culm....

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....vice value and hence remanded the matter. The Revenue is in appeal against the decision of the Commissioner (Appeals) remanding the matter to the original adjudicating authority. 2. The learned Authorised Representative submitted that after the amendment of section 35A of the Central Excise Act, 1944 with effect from May 11, 2001, the Commissioner (Appeals) no longer has the power of remanding ....

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....on of amount and such decision cannot be considered/categorized as remand. 4. I have considered the submissions made by both the sides. The learned Authorised Representative or the learned counsel for the respondent could not clarify as to whether the orders of the Assistant Commissioner dropping the demand and refunding the pre-deposit have been challenged by the Revenue or not. In any case, t....

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....ce if the Revenue was aggrieved on merits of the Department, appeal would have been and may have been already filed against the Assistant Commissioner's order which would in due course get decided finally in its turn. Therefore any decision taken in this remand order is not going to affect the Revenue adversely. Further I also find that this Tribunal, as submitted by the learned counsel, in th....