2022 (2) TMI 547

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....HA, JUDICIAL MEMBER Shri K. B. Nanaiah, Asst. Commissioner, Authorised Representative for the appellant. Ms. Sudeshna Banerjee, Advocate for the respondent. ORDER Learned Authorized Representative for the department submits that respondents had also filed appeal Nos.ST/480/2012-DB; ST/1810/2011-DB and Appeal No. ST/1811/2011-SM against the very same impugned order wherein they have ass....

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....efund; Madras High Court in the case of A. S. Babu Sah Designs vs. Commissioner of Central Excise (Appeals-I), Chennai reported in 2020 (38) GSTL 161 and the Tribunal in the case of Commissioner of Service Tax vs. KBACE Technologies Pvt. Ltd.: 2012 (280) ELT 526 (Tri.-Bang.) have held that Commissioner (A) has the power of remand. 3. Heard both sides and perused the records. 4. On going thro....

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....owed by the Commissioner (A). Moreover, we find that the Commissioner (A) remanded the case to the Original Authority for the purpose of quantification only. 6. In view of the above, we find that the department's appeal on the issue of Commissioner (A)'s having no power of remand is not maintainable for two reasons that in the instant case, the impugned order is not a case of normal remand but ....