BACHA MOTORS (P) LTD Vs CST, AHMEDABAD (CESTAT Ahemdabad)- It was also submitted that in several decisions of the Tribunal, reliance was placed on the decision of Honourable Supreme Court in the case of M/s MIL India Ltd. 2007 (210) ELT 188 (S.C.) = (2007-TIOL-30-SC-CX) to support the view that the Commissioner has no power to remand. After considering all these decisions, I find that in the case of M/s MIL India, the main issue before Honourable Supreme Court was entirely different and hence it was only observation during the course of discussion of the issue wherein Honourable Supreme Court mentioned about the amendment of the Section. It cannot be said that Honourable Supreme Court laid down the law in that case. Whereas in the case of M/s Medico Lab, Honourable Gujarat High Court was dealing with the issue of remand only and after considering the issue in detail, Honourable High Court had come to the conclusion that the Commissioner has powers to remand. In view of the fact that there are contradictory decisions of the Tribunal and other than the decision of Honourable High Court of Punjab & Haryana there is no other decision holding a contrary view to that of Honourable Gujarat High Court in Medico Lab, I conclude that as far as Gujarat State is concerned, the decision of Honourable Gujarat High Court is binding and accordingly Commissioner has power to remand the matter and therefore no interference is called for.
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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT AHMEDABAD
COURT- II
Appeal No. ST/430 & 431/2009
Arising out of OIA No. 266/2009(STC)/HKJ/Commr(A)/Ahd, Dated: 09.10.09
Passed by Commissioner of Central Excise & Customs (Appeals), Ahmedabad
Date of Decision:14.05.2010
M/s BACHA MOTORS (P) LTD
Vs
CST, AHMEDABAD
Appellant Rep by: Shri S J Vyas, Adv.
Respondent Rep by: Shri Avinash Thete, SDR.
