Commissioner of Central Excise Meerut Vs. M/S. Bazpur Co-operative Sugar Factory Ltd - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnJul-31-2012
Case NumberExcise Appeal No.1571 of 2010 SM
Judge THE HONOURABLE MS. ARCHANA WADHWA, MEMBER (JUDICIAL)
AppellantCommissioner of Central Excise Meerut
RespondentM/S. Bazpur Co-operative Sugar Factory Ltd
Advocates:For the Appellants: G.K. Dixit, Advocate. For the Respondent: DR. Sukriti Das, Advocate.
Excerpt:
oral order no per archana wadhwa: 1. revenue is in appeal against the order of commissioner (appeals) vide which he has remanded the matter to asstt. commissioner with direction to await the order of commissioner on respondent’s remission application.    revenue’s application  is on the ground that commissioner has no power to remand. 2. without going into the above legal question, i find that tribunal  has admittedly the power to remand. the asstt. commissioner has confirmed the demand against respondents without awaiting the decision of the commissioner on remission application. confirmation  of demand was directly linked with the remission application.  as such, it was clearly on the part of the adjudicating authority to  await the decision and matter needed to be remanded back. as such, i direct the asstt. commissioner to decide the issue after the outcome of remission application. 3. revenue’s appeal disposed of in the above manner.
Judgment:

Oral Order No

Per Archana Wadhwa:

1. Revenue is in appeal against the order of Commissioner (Appeals) vide which he has remanded the matter to Asstt. Commissioner with direction to await the order of Commissioner on respondent’s remission application.    Revenue’s application  is on the ground that Commissioner has no power to remand.

2. Without going into the above legal question, I find that Tribunal  has admittedly the power to remand. The Asstt. Commissioner has confirmed the demand against respondents without awaiting the decision of the Commissioner on remission application. Confirmation  of demand was directly linked with the remission application.  As such, it was clearly on the part of the adjudicating authority to  await the decision and matter needed to be remanded back. As such, I direct the Asstt. Commissioner to decide the issue after the outcome of remission application.

3. Revenue’s appeal disposed of in the above manner.