2015 (10) TMI 2537

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....aur, Advocate, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Revenue has filed this appeal against order-in-appeal dated 25-11-2008 in terms of which the order-in-original dated 14-7-2008 was set aside and the case was remitted to the primary adjudicating authority for decision afresh. The order portion of the impugned order-in-appeal is reproduced below : "6. Conseque....

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....t, 1944 w.e.f. 11-5-2001. 3. The appellant has contended that while the power of remand has been taken away for the purpose of Central Excise appeals, such power continues to exist in respect of service tax appeals and cited the judgment in the case of Commissioner of Central Excise, Panchkula v. Goel International Pvt. Ltd. - 2015 (39) S.T.R. 330 (Tri.-Del.). 4. We have considered the....

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....sted in Section 35A(3) prior to 11-5-2001 were deleted w.e.f. 11-5-2001. But as per Section 85(4) of the Finance Act, 1994 the "Commissioner of Central Excise (Appeals) shall hear and determine the appeal and subject to the provisions of this chapter pass such order as he thinks fit and such orders may include an order enhancing the service tax interest or penalty". Thus it is seen that the langu....