Amended remand power under Central Excise law barred Commissioner (Appeals) from sending cases back for reconsideration.

The amended Section 35A(3) of the Central Excise Act withdrew the Commissioner (Appeals)' power to remand matters to the adjudicating authority with effect from 11.05.2001. Applying that settled position, the Commissioner (Appeals) could not send the case back for reconsideration after the deletion of remand power. The remand was therefore unsustainable and was set aside, and the appeal was directed to be decided afresh in accordance with law.

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

Analysis: The order records that the statutory power of remand available to the Commissioner (Appeals) stood withdrawn by the Finance Act, 2001, with effect from 11.05.2001. In light of the settled position on the amended Section 35A, the Commissioner (Appeals) could not have remanded the case back for reconsideration.

Conclusion: The remand made by the Commissioner (Appeals) was unsustainable and was set aside. The matter was remanded to the Commissioner (Appeals) to decide the appeal afresh in accordance with law.

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