2016 (4) TMI 546

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....rieved with the impugned order dated 10.11.2015 passed by the Commissioner (Appeals), Service Tax, Mumbai, the appellant has preferred the appeal before this Tribunal. The grievance of the appellant in this appeal is that in terms of Section 35 A (3) of the Central Excise Act, 1944 (as made applicable to the provisions of Finance Act, 1994), the Commissioner (Appeals) is divested of power to reman....

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....o the Original Authority for de-novo adjudication in terms of Section 35A (3) ibid. 5. Section 35 A (3) ibid prior to its amendment (upto 10.05.2001) empowered the Commissioner (Appeals) for referring the case back to the Adjudicating Authority. However, the said statutory provision was amended w.e.f. 11.05.2011, specifically curtailing the power of the Appellate Commissioner for sending back the....

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....tion of the said judgment is extracted herein below:-  "Further one needs to understand the concept of assessment. An order of assessment under the taxing law does not become final before the adjudicating authority in every matter. It is subject to before the Commissioner (A). The Commissioner (A) can even add or subtract certain items from the order of assessment made by the adjudicating a....

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....xercise the powers of the adjudicating authority in the matters of assessment. Under Section 35B any person aggrieved by the order of the Commissioner as an adjudicating authority is entitled to move the Tribunal in appeal. Section 35B indicates that the decision of order passed by the Commissioner (A) shall be treated as an order of an adjudicating authority. In the circumstances the High Court h....