CCE Vs. SAKTHI SUGARS LTD.

JUDGEMENT

(1.) REVENUE filed this appeal against the order of the Commissioner (Appeals) whereby the adjudication order was set aside and the matter was remanded to the adjudicating authority for passing a fresh order.

(2.) AFTER hearing both sides and on perusal of the records, I find that the adjudicating authority has denied CENVAT credit amounting to Rs.18,88,786/ - taken on the following: -

(3.) THE learned AR for Revenue submits that the Commissioner (Appeals) has no power to remand the matter to the adjudicating authority as per Section 35A(3) of the Central Excise Act, 1944. He relied upon the decision of the Hon'ble Supreme Court in the case of MIL India Ltd. Vs. CCE ' : 2007 (210) ELT 188 (SC) and the decision of the Hon'ble Punjab & Haryana High Court in the case of CCE Vs. B.C. Kataria ' : 2008 (221) ELT 508 (P&H). He also relied upon the decision of the Tribunal in the case of CCE Vs. Cairn Energy India Pvt. Ltd. ' : 2013 (287) ELT 315.