2015 (1) TMI 1190

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....DR, for the Appellant. Shri Jitin Singhal, Advocate, Ms. Surabhi Sinha, Advocate, for the Respondent. ORDER The singular ground on which Revenue challenges the order of the ld. Commissioner (Appeals), Raipur (Chhattisgarh), dated 17-12-2008 is that the ld. Appellate Commissioner set aside the adjudication order, dated 31-3-2008 passed by the Additional Commissioner, Central Excise, Raipur....

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....ce Act, 1994. Section 85 of the Act sets out the substantive and procedural provisions with regard to appeals to the Appellate Commissioner. Sub-section (4) of this section enjoins the Appellate Commissioner to hear and determine the appeal and, subject to the provisions of this section, pass such orders as he may think fit including an order enhancing the service tax, interest or penalty. 3.&e....

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....urt noticed that with effect from 11-5-2001 Section 35A of the Excise Act was amended deleting the power of the Appellate Commissioner to remand the matter. Following the observations in the judgment in MIL India Ltd. (supra), the Punjab & Haryana High Court in CCE v. B.C. Kataria, General Manager, Dhillon Kool Drinks and Beverages Ltd. - 2008 (221) E.L.T. 508 (P & H) held that the Appellate Commi....

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.... directly considered by the Gujarat High Court in CST v. Associated Hotels Ltd. - 2014-TIOL-463-HC-AHM-ST. The High Court having considered several authorities including the judgment of the Supreme Court in MIL India Ltd., provisions of Section 35A(3) of the Central Excise Act, 1944 and provisions of Section 85(4) of the Finance Act, 1994, concluded that the power of remand continues to inhere in ....