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2019 (2) TMI 439
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....in A. C. (A. R.) ORDER PER SHRI V. PADMANABHAN The present appeal is filed against the Order-in-Appeal No. 52/ST/09 dated 15/12/2009. The appellant is appointed as a 'Clearing and Forwarding Agent' by M/s. Camlin Ltd., Mumbai. In terms of the agreement between the two parties, the appellant was to act as the "C & F" Agent and to this extent they received the goods manufactured by M/s. Cam....
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.... the matter to the Adjudicating Authority for re-calculating the duty liability. This order has been challenged in the present appeal with the argument that the Commissioner (Appeal) has remanded the matter without laying down any law and in the absence of any direction, the same is liable to be set aside. It has been further argued that the Commissioner (Appeal) has no power to remand the case....