Order Date – 20 April 2023

Parties: Commissioner of Central Excise & ST, Daman Vs Doucer Sportswear Mfg. Co Pvt. Limited

Facts – 

• The Revenue contended that the Commissioner (Appeals) had no power to remand the matter whereas he was supposed to pass the order deciding the appeal finally. 

Issue – 

• Whether the Commissioner (Appeals) had power to remand the matter whereas he was supposed to pass the order deciding the appeal finally?

Order – 

• The Tribunal observed that the issue is no longer res-integra as per the judgment of the Hon’ble Jurisdictional High Court of Gujarat in the case of Associated Hotels Limited in which the support was taken from the Hon’ble Supreme Court Judgment in the case of Mil India Limited vs. CCE, Noida- 2007 (210) ELT 188 (SC).
• In the view of above decision, it was held that the Commissioner (Appeals) has indeed power to remand the matter. Accordingly, there is no error in the impugned order to the extent the matter was remanded to the Adjudicating Authority. Accordingly, the Revenue’s appeal is not maintainable and the same is dismissed.