Commissioner (Appeals) retains remand power after amendment to Central Excise law, and Revenue's challenge fails.

After the amendment of Section 35A(3) of the Central Excise Act, 1944, the Commissioner (Appeals) was held to retain the power to remand matters to the lower authority. The Tribunal followed the Gujarat High Court view that the amendment did not take away that remand jurisdiction and accordingly upheld the remand orders. The Revenue's challenge therefore failed, and the Commissioner (Appeals)'s authority to send matters back for fresh consideration remained intact.

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Issues: Whether, after amendment of Section 35A(3) of the Central Excise Act, 1944, the Commissioner (Appeals) continued to have power to remand matters to the lower authority.

Analysis: The Tribunal noted that the question of the Commissioner (Appeals)' power to remand after the amendment had already been decided by the Gujarat High Court, which held that the power of remand continued despite the amendment. Following that binding view, the Tribunal upheld the orders remanding the matters to the lower authority.

Conclusion: The Commissioner (Appeals) retained the power to remand even after the amendment to Section 35A(3) of the Central Excise Act, 1944, and the Revenue's challenge failed.

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