Commissioner (Appeals) empowered to remand cases post amendment. CESTAT CHENNAI affirms order.

The Appellate Tribunal CESTAT CHENNAI upheld the power of the Commissioner (Appeals) to remand a case despite the amendment of Section 35A(3) of the Central Excise Act, 1944. The Revenue's appeal was dismissed, affirming the impugned order.

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The Appellate Tribunal CESTAT CHENNAI upheld the power of the Commissioner (Appeals) to remand a case even after the amendment of Section 35A(3) of the Central Excise Act, 1944. The decision was based on the Gujarat High Court's ruling in Commissioner of Central Excise, Ahmedabad-I v. Medico Labs and the Supreme Court's decision in Union of India v. Umesh Dhaimode. The Revenue's appeal was dismissed, affirming the impugned order.

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