C/12912/2013 — Kandla vs Kandla Energy And Chemicals Ltd

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

REGIONAL BENCH- COURT NO. 3

CUSTOMS Appeal No. 12912 of 2013-DB (Arising out of 05/COMMR-A-CUS-KDL-2013 Dated-21.01.2013 passed by Commissioner of Customs- KANDLA)

C.C.,-KANDLA ........Appellant
CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA-GUJARAT VERSUS

KANDLA ENERGY AND CHEMICALS LIMITED ........Respondent
SURVEY NO. 52/1 TO 55, VILLAGE : DEVALIA, TALUKA : ANJAR, KUTCH-GUJARAT

APPEARANCE: Shri R. Subramana, Advocate appeared for the Appellant
Shri Ajay Kumar Samota, Superintendent (Authorized Representative) for the Respondent

CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL)

HON’BLE MR. SOMESH ARORA (JUDICIAL)

Final Order No. A/ 10201 /2023

                                                        DATE OF HEARING:02.02.2023 
                                                   DATE OF DECISION:02.02.2023 

RAJU This appeal has been filed by Revenue against order of the Commissioner (Appeals) wherein the Commissioner (Appeals) has remanded the matter back to the original adjudicating authority. While remanding, the Commissioner (Appeals) has relied on the decision of the Hon’ble High Court of Gujarat in the case of CCE Ahmedabad-I vs Medico Labs 2004 (173) ELT 117 (Guj.). It is seen that the appeal of the Revenue is solely on the ground that the Commissioner (Appeals) does not have the power to remand. In view of the Hon’ble High Court in the case of CCE Ahmadabad-I vs Medico Labs (surpa) wherein the High Court has clearly held that Commissioner (Appeals) has the power to remand, the appeal of Revenue is dismissed.
(Dictated and Pronounced in the open court)

(RAJU) MEMBER (TECHNICAL)

(SOMESH ARORA) MEMBER (JUDICIAL)
Neha