JUDGMENT :

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1. This Tax Appeal under Section 35G of the Central Excise Act, 1944 (for short, 'the Act 1944') is at the instance of an assessee and is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad, dated 3rd December 2019 passed in the Excise Appeal No.11457 of 2017, by which the Tribunal quashed and set-aside the Order in Original passed by the Commissioner and allowed the appeal by way of remand to the adjudicating authority for the purpose of passing a fresh order.

2. The appellant has proposed the following two questions of law for the consideration of this Court :

“(a) Whether in the facts and in the circumstances of the case and in law, the Appellate Tribunal was right in remanding the proceedings to the adjudicating authority for passing fresh order when neither the Appellant nor the Respondent requested for remand of the proceedings ?

(b) Whether in the facts of the case and in law the Appellate Tribunal was right in not setting aside the order of the Respondent after having held that demand for duty cannot be sustained for non-compliance of procedure under not