Commissioner Of Central Excise vs M/S. Cadbury India Ltd

[Arising out of Order-In-Appeal No. IND-CEX-000-APP-169-2013 dated 18/11/2013 passed by Commissioner of Customs & Central Excise & Service Tax, Indore ]

For approval and signature:

Honble Mr Ashok Jindal, Member (Judicial)

1 Whether Press Reporters may be allowed to see 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 CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

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

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

Commissioner of Central Excise Appellants

& ST, Indore

Vs.

M/s. Cadbury India Ltd. Respondent

Appearance:

Ms. Ranjana Jha, AR for the Appellants

None for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing /decision: 10.4.2015

FINAL ORDER NO. A/51440/2015-(SM)

Per Ashok Jindal :

Revenue is in appeal against the impugned order on the ground that Commissioner (Appeals) has no power to remand the matter back to the adjudicating authority and in the impugned order, Commissioner (Appeals) has done so and therefore, impugned order is to be set aside.

2. None appeared on behalf of the respondents despite notice nor any adjournment request has been received. Matter has been taken for consideration. I find that in the impugned order, learned Commissioner has remanded the matter back to the adjudicating authority for verification of documentary evidence for availment of Cenvat credit. As held by the Honble Apex Court in the case of MIL Ltd. [2007 (210) ELT 188 (SC)] wherein it was held that Commissioner (Appeals) has no power to remand the matter back to adjudicating authority. Therefore, I hold that Commissioner (Appeals) has no power to remand the matter to the adjudicating authority. Considering the factual importance of the case, I set aside the impugned order and remand the matter back to the adjudicating authority to ascertain the fact whether the respondents have received the inputs in their factory or not and thereafter to decide the issue on its own merits. In these terms, Appeal is disposed of.

(Dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

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