2007 (3) TMI 276

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....ral)]. - The revenue has filed the instant appeal under Section 130 of the Customs Act, 1962 (for brevity, 'the Act'), against the order dated 23-1-2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (A-1) in Appeal No. C/181/05-NB(SM), dated 20-2-2006, upholding the orders of the Commissioner (Appeals), dated 25-11-2004 (A-2 & A-3), directing the Adjudicating Authori....

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....ty under Section 128 of the Customs Act, 1962?" 2. With the consent of learned Counsel for the parties the appeal has been heard for final disposal for determination of the above referred substantial questions of law. The short issue raised before us by the learned Counsel for the Revenue is that the power of remand, which was earlier conferred on the Commissioner (Appeals) by the Finance Act, ....

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....nquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against." 3. Learned Counsel has submitted that by necessary intendment it has to be construed that there is no power of remand with the Commissioner (Appeals) under Section 128(3) and, therefore, the order passed by the Commissioner (Appeals) on 25-11-200....

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....n away by the Finance Act, 2001, which came into operation w.e.f. 11-5-2001, the Commissioner (Appeals) is divested of power to remand the case back to the Adjudicating Authority. It cannot be argued that the power of remand should still be read into the provision which survive after deleting the words 'or may refer the case back to the adjudicating authority with such directions as he may think f....