Remand power under Central Excise law remained available to the Commissioner (Appeals) despite the statutory amendment.

The scope of the Commissioner (Appeals)'s remand power after the amendment to Section 35A(3) of the Central Excise Act, 1944 was upheld: the Tribunal followed binding High Court authority that the amendment did not take away that power. Applying that interpretation, it found no basis to depart from the existing legal position and confirmed that remand remained available to the Commissioner (Appeals). The revenue appeal was rejected.

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Issues: Whether the Commissioner (Appeals) had the power to remand the matter after the amendment to Section 35A(3) of the Central Excise Act, 1944.

Analysis: The only dispute was the existence of remand power in the Commissioner (Appeals) after the statutory amendment. The Tribunal noted the binding High Court decision holding that such power continued even after the amendment and found no reason to take a different view.

Conclusion: The Commissioner (Appeals) was held to have the power to remand even after the amendment to Section 35A(3) of the Central Excise Act, 1944, and the revenue appeal was rejected.

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