2006 (1) TMI 631

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....: Justice R.K. Abichandani, President]. - In this appeal, the appellant challenges the order of remand made by the Commissioner (Appeals). 2. The adjudicating authority had demanded Service Tax amounting to ₹ 5,75,000/- from the respondent under Section 73 read with Section 71(3) of the Finance Act, 1994 along with interest at the appropriate rate under Section 75. Further, equal penal....

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....ervations made by the Commissioner (Appeals), after giving proper opportunity of personal hearing to the assessee. 3. The only contention that was raised before us is that, the Commissioner (Appeals) has no power to remand the matter. This contention has been negatived by the decision of the Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-I v. Medico Labs, 2004 (1....