Case Law Details
Rudraksh Detergent And Chemicals Pvt Ltd Vs C.C.E.-Kutch (CESTAT Ahmedabad)
The issue involved in the present case is that whether the re-credit claimed by the appellant is correct or not in terms of para 2C of area based exemption Notification No. 39/2001- CE dated 31.07.2001. This appeal was filed against the Commissioner (Appeals) order whereby the Learned Commissioner (Appeals) has remanded the matter to the Adjudicating Authority to keep the matter in abeyance till recredit orders are issued by the Jurisdictional Assistant Commissioner and then to adjudicate the show cause notice.
CESTAT find force in the argument of learned counsel that the Learned Commissioner (Appeals) instead of remanding the matter to the Jurisdictional Assistant Commissioner he could have decided the matter finally at his end. The appellant emphatically argued on the issue of limitation. The learned Commissioner (Appeals) instead of deciding the limitation remanded the matter which in our view is prima facie incorrect. It is the submission of the learned counsel that after holding the entire proceeding pre-mature the learned commissioner remanded the matter instead of deciding finally on this observation itself. We find that considering the facts and circumstance of the present case the learned Commissioner (Appeals) ought not to have remanded the matter to the Adjudicating Authority particularly when the appellant have raised the ground on limitation. Therefore, we are of the view that the matter should go back to the Commissioner (Appeals) for deciding the appeal before him finally without remanding the matter to the Adjudicating Authority.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
The issue involved in the present case is that whether the re-credit claimed by the appellant is correct or not in terms of para 2C of area based exemption Notification No. 39/2001- CE dated 31.07.2001. This appeal was filed against the Commissioner (Appeals) order whereby the Learned Commissioner (Appeals) has remanded the matter to the Adjudicating Authority to keep the matter in abeyance till recredit orders are issued by the Jurisdictional Assistant Commissioner and then to adjudicate the show cause notice.
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