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Commissioner (A) has power to remand the matter to Adjudicating Authority
Case Law Details
- Case Name
- Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Commissioner of Central Excise & ST Vs Adani Power Limited (CESTAT Ahmedabad)
As regards the issue that whether Commissioner (Appeals) has power to remand the matter to Adjudicating Authority, we find that this being a case of refund of service tax, clearly covered by the ratio of Hon’ble Gujarat High Court judgment in the case of Associated Hotels Limited (supra). In the said judgment, the Hon’ble High Court has also referred to the judgments of Hon’ble Supreme Court in the case of Mil India Limited vs. CCE, Noida – 2007 (210) ELT 188 (SC). Therefore, we are of the view that the l...
