2015 (8) TMI 1245

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....ember (T),JJ. For the Appellant : Shri D V Nagvenkar, AR For the Respondents : Shri Sunil Gupta & Jitender Gupta, Advs ORDER Per: P S Pruthi: In all the appeals, the Revenue has challenged the Order of the Commissioner (Appeals) remanding the respective cases back to the adjudicating authority for de novo adjudication. 2. We find that the Revenue relied on the provision of Central Excise la....

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....led against: Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Commissioner (Appeals) is of opinion that any duty of excise has not been levi....

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....service tax, interest or penalty" 3. It is clear that under section 85(4) the language is used in wider context. It does not restrict the type of order which the Commissioner (Appeals) may pass. Rather it states that the Commissioner (Appeals) may pass such order as he thinks fit. Thus scope of remand is included in the provision of law liad down in the section 85(4). Reliance is placed on the ca....