Commissioner Of Central Excise & ... vs M/S. Ghazzala Engineers

(Arising out of Order-in-Appeal No. AKP/274/NSK/2010 dated 30-09-2010 passed by Commissioner of Central Excise & Customs (Appeals), Nashik)

For approval and signature:

Honble Mr. M.V. Ravindran, Member (Judicial) and Honble Mr. C.J. Mathew, Member (Technical)

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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 : Seen of the Order?

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

====================================================== Commissioner of Central Excise & Customs, Nashik Appellant Vs. M/S. Ghazzala Engineers, Respondent

Appearance:

Shri B. Kumar Iyer, Supdt (AR) for Appellant None, for Respondent

CORAM:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. C.J. Mathew, Member (Technical)

Date of Hearing : 28/09/2015 Date of Decision : 28/09/2015

ORDER NO

Per: M.V. Ravindran

This appeal is filed by the Revenue against the Order-in-Appeal No. AKP/274/NSK/2010 dated 30-09-2010.

2. Heard the learned DR and perused the records.

3. The revenue is in appeal against the said order only on the ground that the first appellate authority has no powers to remand the matter back to the adjudicating authority and should have decided the matter at his level.

4. On perusal of the impugned order, we find that the first appellate authority has considered the records which were filed before him and come to a conclusion that the matter needs recalculation of service tax as per the observations made in the impugned order. We find that the impugned order is correct to that extent, be that as it may, we set aside the impugned order and remand to the matter back to the adjudicating authority to reconsider the issue as per the observation of the first appellate authority.

5. The appeal is allowed by way of remand to the adjudicating authority.

(Dictated in Court)

(C.J. Mathew) Member (Technical) (M.V. Ravindran) Member (Judicial)

akp 1 2 APPEAL No.ST/03/11-Mum