2016 (12) TMI 851

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....missioner (Appeals) to remand and also they are objecting to the direction of the lower appellate authority to the Adjudicating Authority to verify the certificates of transporters in respect of payment of service tax amounting to Rs. 2,87,695/-. It is the case of the Appellant  Revenue that the ld.Commissioner (Appeals) having the power of confirming, modifying or annulling the decision or order appealed against, after making such enquiry as may be necessary, could have directed the production of any document, or the examination of any witness to enable him to pass such order as he thinks just and proper to dispose of the appeal/application, has instead of remanded the matter back to the original authority for a fresh order, which app....

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....sections (4) and (5) which are relevant for our purpose, read as under : "(4) The Commissioner of Central Excise (Appeals) shall hear and determine the appeal and, subject to the provisions of this Chapter pass such orders as he thinks fit and such order may include an order enhancing the service tax, interest or penalty : Provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. (5) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Commissioner of Central Excise (Appeals) shall exercise the same powers and foll....

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....(4) of Section 85 would clothe the Commissioner (Appeals) with power to even remand the proceedings. If proper inquiry is not conducted or the proceedings is decided ex parte, it would not be necessary in every case that the Commissioner (Appeals) converts himself to the adjudicating authority and conducts the entire inquiry necessary for proper adjudication of the issues. In such a case, the Commissioner (Appeals) may as well decide to remand the proceedings, and we see no limitation on his powers to do so. ................................. 15. We, however, cannot accept the argument of Ms. Mandavia that by virtue of sub-section (5) of Section 85, the same limitation on the Commissioner (Appeals) to remand a proceeding co....