2025 (7) TMI 146

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.... Tax<br>HON&#39;BLE DR. D. M. MISRA, MEMBER ( JUDICIAL ) And HON&#39;BLE MRS R BHAGYA DEVI, MEMBER ( TECHNICAL ) Mr. M. A. Jithendra, Asst. Commissioner ( AR ) for the Appellant None for the Respondent ORDER PER : D. M. MISRA None present for the respondent. Heard learned Authorized Representative for the Revenue. 2. This appeal is filed by the Revenue against Order-in-Appeal No.....

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....through the impugned order, we find that the learned Commissioner (A) after analyzing various services in the context of exports made by the respondents, remanded the matter on the ground that the claims have to be verified in the light of the Chartered Accountant certificate issued by the Board vide Circular dated 19.01.2010 and observing that all the issues be decided in the light of the Circula....

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.... : "4. We find that the Revenue has challenged the order solely on the ground that after amendment to Section 35A of the Central Excise Act, 1944 in the year 2001, the learned Commissioner(Appeals) does not have the power to remand the matter but to decide the case himself. We do not find merit in the contention of the Revenue as the said issue has been settled by the Hon'ble High Court i....

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.... first appellate authority. The issue of interpretation of the aforesaid Section 128(2) in the context of the powers to remand came up for consideration of Supreme Court in the matter of Union of India v. Umesh Dhaimode - 1998 (98) E.L.T. 584 (S.C.) wherein interpreting the aforesaid provision the Supreme Court held that aforesaid provision vested the appellate authority with power to remand the m....