Custom, Excise & Service Tax Tribunal
Cce, Allahabad vs M/S. Govind Nagar Sugar Limited on 12 July, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
COURT NO. III
Excise Appeal No. 1416/2011-EX[SM]
[Arising out of Order-In-Appeal No. 26/CE/ALLD/2011 Dated 11.03.2011 passed by CCE, Allahabad]
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?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
CCE, Allahabad Appellant
Vs.
M/s. Govind Nagar Sugar Limited Respondents
Appearance:
Shri A.K. Jain, DR for the Appellant None for the Respondent Coram: Honble Ms. Archana Wadhwa, Judicial Member Date of Hearing: 12.07.2013 FINAL ORDER NO. 57012/2013_ Per Ms. 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 on the ground that Commissioner (Appeals) has no power to remand the matter.
2. Without going into the above disputed issue I am of the view that the admittedly the Tribunal has the power to remand. Accordingly the matter is remanded to the original adjudicating authority for fresh decision and the light of the observation made by the Commissioner (Appeals).
3. Revenue appeal is disposed of in the above manner.
(Pronounce in the open Court) (Archana Wadhwa) Member (Judicial) Jyoti* ??
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