Remand power withdrawn by amendment: Commissioner (Appeals) could not remand after the Central Excise Act change.

An amendment that expressly withdraws the appellate authority's power to remand removes that power for all proceedings governed by the amended provision. After the Finance Act, 2001 amended Section 35A(3) of the Central Excise Act, the Commissioner (Appeals) could no longer send matters back to the adjudicating authority, as the earlier remand power stood excluded by necessary intendment and the Supreme Court's view in MIL India Ltd. confirmed the change from 11-5-2001. The issue was decided against the assessee and in favour of Revenue, and the matter was to proceed only for fresh re-quantification after hearing the assessee.

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Issues: Whether, after the amendment of Section 35A(3) of the Central Excise Act, 1944 by the Finance Act, 2001, the Commissioner (Appeals) retained the power to remand a matter to the adjudicating authority.

Analysis: The amendment expressly took away the earlier power of remand. The decision relied on the view that the legislative change by necessary intendment excluded any remand power, and distinguished authorities dealing with provisions where no such withdrawal had occurred. The authority also noted that the Supreme Court had observed in MIL India Ltd. that the power of remand had been taken away with effect from 11-5-2001. On that basis, the Commissioner (Appeals) was held to have no power to remand after the amendment.

Conclusion: The issue was answered against the assessee and in favour of Revenue; the Commissioner (Appeals) had no power to remand after 11-5-2001.

Final Conclusion: The impugned order was set aside, the Revenue's position on the absence of remand power was accepted, and the matter was sent back only for fresh re-quantification after hearing the assessee.

Ratio Decidendi: When a statute expressly withdraws the appellate authority's power to remand by amendment, that power cannot be exercised thereafter, and the appellate authority may only pass orders within the limits of the amended provision.

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