2016 (12) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 1944 w.e.f. 11-05-2001, the powers of Commissioner(Appeals) to remand the matter has been taken away. Further, as per sub-section 5 of Section 85, it is provided that the Commissioner (Appeals) shall follow the procedure and exercise the same power, as that of the powers of Commissioner, Central Excise(Appeals) while disposing of appeals filed under Sec. 85 of Finance Act, 1994. He therefore, contended that the Commissioner (Appeals) has erred in remanding the appeals to the Original authority. The AR relied upon the judgment laid in M/s MIL India Ltd. Vs CCE Noida, 2007-(210) ELT-188(SC) and also Cochin International Airport Vs CCE Cochin 2011 (21)-STR-169 (Tri.Bang). 3. On behalf of the Respondent, the Ld consultant,   Shr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ourt observed that the Commissioner (Appeals) can pass such order as it thinks fit including the orders for enhancing tax , interest, or penalty and that such powers would include the power to remand also. The relevant portion of the judgment is reproduced as under: "13. Ms. Mandavia for the appellant however, would draw our attention to a later decision of the Supreme Court in the case of MIL India Ltd. v. Commissioner of C.Ex., Noida - 2007 (210) E.L.T. 188 (S.C.) in which in the context of the nature of order passed by the appellate Commissioner, whether it can be treated as an order of assessment, the Court observed that with effect from 11-5-2001, by amending Section 35A of the Central Excise Act, power of remand of the Commis....