Commissioner Of Central Excise, Nashik vs Chopade Electrical Enterprises

(Arising out Order-in-Appeal No. AKP/277/NSK/2010 dated 13.10.2010 passed by the Commissioner of Central Excise (Appeals), Nashik)

Appeal No. ST/700/10 - Mum

(Arising out Order-in-Appeal No. AKP/258/NSK/2010 dated 23.09.2010 passed by the Commissioner of Central Excise (Appeals), Nashik)

For approval and signature: Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. P.S. Pruthi, Member (Technical)

1. Whether Press Reporters may be allowed to see No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy Yes of the Order?

4. Whether Order is to be circulated to the Departmental Yes authorities?

Commissioner of Central Excise, Nashik Appellant

Vs.

1. Chopade Electrical Enterprises 2. Essar Construction Respondent

Appearance:

1. Shri D. Nagvenkar, Addl.Comm (AR) for the appellant None for the respondent

2. Shri B.S. Meena, Addl.Comm (AR) for the appellant Shri Jayesh P. Doshi, CA for the respondent

CORAM:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. P.S. Pruthi, Member (Technical)

Date of hearing : 01/05/2015 Date of decision : 01/05/2015

O R D E R No:..

Per: M.V. Ravindran:

These two appeals are filed by the Revenue against Order-in-Appeal No. AKP/277/NSK/2010 dated 13.10.2010 and Order-in-Appeal no. AKP/258/NSK/2010 dated 23.09.2010

2. Heard both sides and perused the record.

3. On perusal of the record, we find that the Revenue is aggrieved by the impugned orders for the reason that the first appellate authority has remanded the matters back to the Adjudicating Authority, which is incorrect as the powers of remanding the matter back has been curtailed.

4. We find that the submissions made by the ld. Departmental Representative as well as the grounds of appeals seems to be incorrect as these appeals are filed under the provisions of Section 85 of the Finance Act, 1994. The position regarding the availability of power to remand by the first appellate authority was directly considered by the Hon'ble High Court of Gujarat in the case of CST vs. Associated Hotels Ltd. 2014-TIOL-463-HC-AHM-ST and concluded that the power of remand continues to Commissioner (Appeals) in appeal under the provisions of the Finance Act, 1994. The said view has been followed by the Principal Bench of the Tribunal in the case of CCE vs. Anand Colour Lab 2014 (36) STR 915 (Tri-Del).

5. In view of the stated provisions, we hold that the impugned orders are correct and appeals are devoid of merits and are dismissed. (Operative part pronounced in Court)

(P.S. Pruthi) (M.V. Ravindran) Member (Technical) Member (Judicial)

//SR

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