Custom, Excise & Service Tax Tribunal
Cce, Pondicherry vs M/S. Wipro Acer Ltd on 7 September, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/750 & 758/2003
(Arising out of Order in Appeal No. 275 & 270/2003 (P) dated 03.07.2003, passed by the Commissioner of Central Excise (Appeals), Chennai).
For approval and signature
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
Honble Shri D.N. PANDA, Honble Member (Judicial)
___________________________________________________________
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 the Honble Member wishes to see the fair :
copy of the Order.
4. Whether order is to be circulated to the :
Departmental Authorities? ___________________________________________________________
CCE, Pondicherry : Appellant
Vs.
1. M/s. Wipro Acer Ltd : Respondent
2. M/s. Wipro Ltd.
Appearance Ms. Indira Sisupal, JCDR for the appellant Shri M.N. Bharathi, Adv., for the respondent CORAM Dr. CHITTARANJAN SATAPATHY, Technical Member Honble Shri D.N. PANDA, Honble Member (Judicial) Date of hearing : 07.09.09 Date of decision : 07.09.09 Final ORDER No._____________ Per: Dr. Chittaranjan Satapathy, Heard both sides. The department has come in appeal in these two cases, challenging the power of the lower appellate authority to remand the matter to the lower authority. This issue is now well settled holding that the lower appellate authorities have the power to remand the matter vide the decision of the Honble Gujarat High Court in the case of CCE, Ahmedabad-I Vs. Medico Labs 2004 (173) ELT 117 (Guj.). As such, the departmental appeals have no basis to be sustained and hence both the appeals are dismissed.
(Order pronounced and dictated in the open Court) (D.N. PANDA) (Dr. CHITTARANJAN SATAPATHY) MEMBER (JUDICIAL) TECHNICAL MEMBER BB 2