2026 (5) TMI 1232

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....uthorized Representative for the appellant Shri Bipin Garg and Ms. J. Kainaat, Advocates for the Respondent ORDER ASHOK JINDAL Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) remanded matter back to the adjudicating authority saying that the learned Commissioner (Appeals) has no power to remand the matter back. 2. The facts of the case are ....

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.... who remanded matter back to the adjudicating authority for verification of records. Against the said order, revenue is in appeal on the ground that the learned Commissioner (Appeals) have no power to remand matter back to the adjudicating authority. Therefore, the revenue's in appeal. 3. Heard the learned AR. 4. We find that whether the learned Commissioner (Appeals) have power to remand in....

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.... 35A of Central Excise Act and sub-section (4) of Section 85 of Finance Act, 1994, it is seen that the language of the two provisions is different. While sub-section (3) of Section 35A of Central Excise Act states that Commissioner (Appeals), after making such enquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the order appealed against, ....

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....iginal adjudicating authority in appropriate cases. In my view the provisions of sub-section (5) of Section 85 providing that the Commissioner (Appeals) in hearing the appeals and making order under this section, shall exercise some powers and follow the same procedure as he exercises and follows while the hearing the appeals and making the order under Central Excise Act, 1944 cannot be interprete....