2016 (7) TMI 486

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....gh (Supdt.) AR Present for the Respondent : Shri Anupam Mishra (Advocate) ORDER Present appeals filed by Revenue against the Order-in-Appeal No. 300/CUS/APPL/Noida/2010 dated 24/09/2010 passed by the Commissioner (Appeals) Customs, Central Excise & Service Tax, Noida. 2. The brief facts of the case are that the Respondent filed a refund claim of Rs. 2,84,26,142/- under Notification No.....

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....the said case was for a period prior to amendment in Section 128A of the Customs Act, 1962 since the said amendment has taken away power to remand from Commissioner (Appeals). The Revenue has relied on Hon'ble Supreme Court ruling in the case of MIL India Ltd. Vs. Commissioner of Central Excise, NOIDA reported in 2007(210) E.L.T. 188 (S.C.) and contended that Commissioner (Appeals) does not have p....

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....Original Adjudicating Authority. We have carefully gone through rival submission. The issue to be decided by us is whether the Commissioner (Appeals) has power to remand the matter back to the Original Adjudicating Authority. We are inclined to follow the Precedent Order of the Division Bench of this Tribunal in the said case of Commissioner of Central Excise, Meerut Vs. Honda Seil Power Products ....