In Service Tax Appeal No. 14041 of 2013 -CESTAT- CESTAT (Ahmedabad) upholds Commissioner (Appeals) power to remand matters to Adjudicating Authority under Section 35A of Central Excise Act
Members Ramesh Nair (Judicial) & C.L. Mahar (Technical) [03-08-2023]

Read Order: C.S.T. Service Tax – Ahmedabad v. Adani Power Ltd.

Chahat Varma

New Delhi, August 14, 2023: The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal has recently affirmed that the Commissioner (Appeals) possesses the authority to remand a case to the Adjudicating Authority, as specified in Section 35A of the Central Excise Act, 1944.

The issue involved in the Revenue’s Appeal was that whether the Commissioner (Appeals) had power to remand the matter to the Adjudicating Authority. The Revenue contended that as per the Section 35A of Central Excise Act/ Section 128 A (3) of the Customs Act, 1962 with effect from the 11.05.2001, the Commissioner (Appeals) had no power to remand the matter to the Adjudicating Authority.

However, the two-member bench of Ramesh Nair (Judicial) and C.L. Mahar (Technical) examined the matter and cited the judgment rendered by the Gujarat High Court in Commissioner of Service Tax v. Associated Hotels Ltd. [LQ/GujHC/2014/662]. The bench stated that this issue was already settled, highlighting that the Commissioner (Appeals) indeed holds the power to remand cases to the Adjudicating Authority.

Consequently, the Revenue's appeal was deemed not maintainable by the Tribunal.