Custom, Excise & Service Tax Tribunal
C.C.E., & S.Tax, Daman vs Suzlon Energy Limited on 9 January, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, O-20, NMH Compound Ahmedabad COURT-I Date of hearing/decision: 9.1.2017 Central Excise Appeal No.94, 96 of 2011 - SM Arising out of the order-in-appeal No.SKSS/180/DMN/NDMN/2010-11 dated 19.10.2010 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Vapi. C.C.E., & S.Tax, Daman .. Appellant Vs. Suzlon Energy Limited Respondent
Appearance:
Present Shri G.P. Thomas, A.R. for the appellant-Revenue Present Shri S.R. Dixit, A.R. for the Respondent Coram: Honble Mr. D.M. Misra, Judicial Member Final Order No.10035 10036/2017 Per Dr. D.M. Misra:
Heard both sides.
2. This appeal is filed by Revenue challenging the impugned order dated 19.10.2010 on the ground that the ld. Commissioner (Appeals) lacks power to remand the matter to the adjudicating authority.
2. The facts, in brief, are that the respondent has filed refund claim under Notification No.41/2007-ST dated 6.10.2007. Ld. Commissioner (Appeals) after examining the evidence of the case observed that for verification of the facts relating to the documents submitted by the respondent, the matter needs to be remanded back to the adjudicating authority. I do not find any deficiency in the said observation.
3. In the result, the matter is remanded to the adjudicating authority to consider the evidences in the light of the observations made by the ld. Commissioner (Appeals) in the impugned order. All the issues are kept open. Revenues appeals disposed.
(Dr. D.M. Misra) Judicial Member scd/ Appeal No.E/94, 96/2011-SM 1