Custom, Excise & Service Tax Tribunal
M/S. Rathi Special Steel Ltd vs C.C.E. & S.T. Jaipur-I on 2 August, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI Date of Hearing: 02.08.2013 Appeal No. E/2388/2012-EX[SM] [Arising out of Order-In-Appeal No.67(AKJ)CE/JPR-I/2012 dt. 25.05.2012 passed by Commissioner (Appeals), Central Excise-I, Jaipur] For approval and signature: Honble Ms. Archana Wadhwa, Judicial Member 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3 Whether Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? M/s. Rathi Special Steel Ltd. Appellants Vs. C.C.E. & S.T. Jaipur-I Respondent
Appearance:
Sh. Mayank Garg, Advocate - for the Appellants Sh. P.K.Sharma , AR - for the Respondent CORAM: Hon'ble Ms. Archana Wadhwa, Member (Judicial) FINAL ORDER NO:-57258/2013 Per Archana Wadhwa:
Being aggrieved with the order passed by Commissioner (Appeals) vide which he has remanded the matter to the Original Adjudicating Authority, Revenue has filed the present appeal solely on the ground that Commissioner (Appeals) had no power to remand. Without entering into the said dispute legal issue, I find that admittedly Tribunal has a power to remand. Accordingly the matter is remanded to the Original Adjudicating Authority for decisions in the light of the directions contained in the impugned order of the Commissioner (Appeals). Revenue appeal is disposed of in above manner.
Archana Wadhwa Member (Judicial)
S.Kaur
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