Case Law Details
Case Name : Bacha Motors (P) Ltd. Vs Cst, Ahmedabad (CESTAT Ahemdabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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 ...
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It is well settled issue that if the facts narrated are not sufficient to decide the issue the proper course is only to remand the matter. An appellate authority can not be made an assessing or adjudicating officer to collect the facts and then give verdict, it is ridiculous, then what is the purpose of assessing authority or adjudicating authority. It gives only a room for litigation that the appellate authority collected facts which are either not correct or sufficient opportunity was not there for authority below etc., etc., . Hence, remand in such cases is proper.