Custom, Excise & Service Tax Tribunal
Cce, Delhi-Ii vs M/S K.C. Metal Store on 23 December, 2009
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R. K. Puram, New Delhi COURT-I Date of hearing/decision: 23.12.2009 Excise Appeal No. 245 of 2008-SM [Arising out of order in Appeal No. 135-CE/DLH/2007 dated 16.11.2007 passed by the Commissioner (Appeals) Central Excise, Delhi-II]. For approval and signature: Honble Shri Rakesh Kumar, Member (Technical) ,,,,,,,,,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? CCE, Delhi-II Appellants Vs. M/s K.C. Metal Store Respondents
Appearance:
Appeared for the Appellants Shri Sansar Chand, DR Appeared for the Respondents None Coram: Honble Shri Rakesh Kumar, Member (Technical) Oral Order Per: Rakesh Kumar:
This is an appeal filed by the Revenue against the order in Appeal No. 135-CE/DLH/2007 dated 16.11.2007 passed by the Commissioner Central Excise (Appeals) Delhi-II remanding the matter to the original adjudicating authority for denovo adjudication with regard to the question of penalty and interest. The revenue has filed this appeal on the ground that after the amendment of Section 35A w.e.f. 11.05.2001, the Commissioner (Appeals) has no power to remand the matter.
2. None appeared for the respondent. The respondent vide letter dated 20.11.2009 had requested for decision of this matter on merit.
3. Heard the learned DR Shri Sansar Chand who pleaded that the issue involved in this case stands settled in view of judgement of Honble Supreme Court in the case of MIL India Ltd., vs. CCE, Noida reported in 2007 (79) RLT 1 (SC) wherein it was held that after the amendment of Section 35A w.e.f. 11.05.2001 the Commissioner (Appeals) have no power of remanding any matter back to the original authority. In view of this the part of the impugned order remanding the matter to the original adjudicating authority is set aside and the Commissioner (Appeals) is directed to decide the issues which had been remanded by him. The revenues appeal is accordingly allowed.
(Rakesh Kumar) Member (Technical) /Pant/