2016 (9) TMI 127

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....: Ms. Surabhi Sinha, Advocate For the Respondent : Ms. Kanu Verma Kumar, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- Having heard both the sides, it is found that the short point for decision in the present appeal is the correctness of the impugned order dated 13/05/2015 remanding the appellant's appeal to Assistant Commissioner to decide the matter in terms of final o....

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....appellant as well as by the Department and to pass order afresh within three months. Upon such remand direction, the Commissioner (Appeals) passed the impugned order dated 13/5/2015. He observed that the Department forwarded the adjudication file. It contained only show cause notice, appellant's reply alongwith order-in-original. The Department did not furnish specific documents directed by the CE....

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....uld have given a finding on merit on examining the available evidences as directed by the CESTAT. His remand order is totally contrary to the direction of the Tribunal. Apart from his lack of power for such remand, the order itself is not legally sustainable as the directions of the Tribunal has not been complied with. The learned AR fairly admits that the Commissioner (Appeals) could have given a....

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....ner (Appeals) is fully unjustified and beyond the scope of remand directions given by the Tribunal. The impugned order expressed total helplessness in performing a judicial work. The Jurisdictional Authorities have contributed to such unfortunate situation. Without further dwelling upon the impropriety or the sustainability of the findings of the Commissioner (Appeals) it is necessary that the fin....