Custom, Excise & Service Tax Tribunal
Cce & St, Lucknow vs K.P.Pan Products Pvt.Ltd on 11 November, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI COURT NO. IV SINGLE MEMBER BENCH E/Stay/50844/2014 in Appeal No.E/50688/2014 (Arising out of OIA No.36-37CE/LKO/2013 dt.22.10.13 passed by the CCE(Appeals), Lucknow) CCE & ST, Lucknow Appellants Vs. K.P.Pan Products Pvt.Ltd. Respondent
Appearance:
Shri R.K.Mishra, DR for the Appellants Shri Rupesh Kumar, Advocate for the Respondent CORAM:
Hon'ble Mr. Manmohan Singh, Member (Technical) Date of Hearing/decision: 11.11.2014 FINAL ORDER No.54439/2014 Per MANMOHAN SINGH:
Shri R.K.Mishra, ld.DR appeared on behalf of the appellant and Shri Rupesh Kumar, ld.Advocate for the respondent.
2. Ld.DR pointed out that simple issue involved in the departmental appeal is that Commissioner (Appeals) is not competent to remand the matter to the adjudicating authority.
3. On the other hand, learned Counsel submitted that ends of justice shall be met if matter is remanded back to the original adjudicating authority. He also pointed out that issue pointed out by Commissioner (Appeals) could be examined only by the adjudicating authority.
4. Accepting the contention of the ld.Counsel, I remand the matter back to the adjudicating authority who shall decide the matter afresh in the light of the observation made in the order of the Commissioner (Appeals). Stay application and appeal are disposed off.
(dictated & Pronounced in the open court)
(Manmohan Singh) Member(Technical)
mk
2