MSS INDIA PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THE appellant has challenged the order -in -appeal on merits. Operative part of the order of the Commissioner (Appeals) reads as under:

(2.) FROM the above I find that the Commissioner (Appeals) has remanded the matter back to the adjudicating authority for fresh adjudication. Provisions of law clearly disclose that pursuant to that amendment brought out in the year 2001, the power of remand which was earlier available to the Commissioner (Appeals) has been specifically deleted from the statute book. Following the ratio of the Judgment of the Apex Court in the case of MIL India Ltd. v. CCE, Noida : 2007 (210) ELT. 188 (S.C.) wherein it was observed that "the power of remand by Commissioner (Appeals) has been taken away by amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001", I set aside the impugned order and allow the appeal by way of remand. Ld. Commissioner (Appeals) shall dispose of the assessee's appeal on merits after giving them a reasonable opportunity of being heard.