2014 (10) TMI 409

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....-SM has been filed by the Revenue on the ground that Commissioner (Appeals) vide OIA No.SKSS/235/DMN/ VAPI-I/2010-11, Dt.09.11.2010 had wrongly remanded the matter to the adjudicating authority when he had no powers to remand any appeal in view of CBEC F.No.275/34/2006-CX 8A, dt.18.02.2010. Appeal No.E/10681/2013 has been filed by the Revenue against the OIO dt.29.08.2011 passed by the adjudicatin....

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..... 2. Shri G.P. Thomas, (AR) appearing on behalf of the Revenue argued that Commissioner (Appeals) has no power to remand a case to the adjudicating authority and the subsequent orders passed by the lower authorities are not proper. He defended that portion of the order passed by the first appellate authority which restricted the refund claim as per Rule 3(7)(a) of the CENVAT Credit Rules, 2004. ....

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.... Industries 2013-TIOL-146-CESTAT-AHM            iv) CCE Daman Vs Cello Plasto Tech 2011-TIOL-1707-CESTAT-AHM 4. Heard both sides and perused the case records of these appeals. On the issue of remand, the issue already stands settled as per this Bench decision in the case of Bacha Motors (P) Ltd Vs. CST Ahmedabad [2010 (255) ELT 30 (Tri-Ahmd)]. On....