Remand power after amendment of Section 35A(3) remained disputed, prompting referral to a Larger Bench.

Amendment of Section 35A(3) raised the question whether the Commissioner (Appeals) could still remand matters to the original adjudicating authority for de novo consideration. The text notes that earlier decisions treated remand as an incident of setting aside and annulling the impugned order, while another Tribunal view held that the amended provision did not confer such jurisdiction. Because of this divergence, the Bench did not finally decide the issue and referred the matter to the President for constitution of a Larger Bench.

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Issues: Whether, after the amendment of Section 35A(3), the Commissioner (Appeals) retained the power to remand matters to the original adjudicating authority for de novo consideration.

Analysis: The amendment effective from 11-5-2001 was construed against the background of earlier decisions holding that remand could still be exercised as an incident of setting aside and annulling the impugned order. A conflicting view of another Tribunal Bench held that the amended provision did not confer such jurisdiction. In view of the divergence of opinion, the issue was not finally decided in the appeals before the Bench.

Outcome: The issue was referred to the Hon'ble President for constitution of a Larger Bench to decide the dispute.

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