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<h1>Appeal remanded for fresh adjudication under Section 35E(2) based on Central Excise Act with case law reference.</h1> The appeal was remanded to the Commissioner (Appeals) for fresh adjudication due to the issue of Section 35E(2) not being addressed in the original order. ... Appeal by Department The appeal was remanded to the Commissioner (Appeals) for fresh adjudication due to the issue of Section 35E(2) not being addressed in the original order. The decision was based on the provisions of the Central Excise Act, 1944 and a case law reference. The order was pronounced on 13-1-2004.
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