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of <h1>Commissioner (Appeals) Cannot Remand Cases: Follow Supreme Court's Interpretation Under Central Excise and Customs Acts.</h1> The circular addresses the powers of the Commissioner (Appeals) under the Central Excise Act, 1944, and the Customs Act, 1962, particularly regarding the ability to remand cases to adjudicating authorities. An amendment in 2001 removed this power, leading to differing judicial interpretations. The Gujarat High Court held that the power to remand remained, while the Punjab & Haryana High Court and the Supreme Court concluded otherwise. The circular instructs Commissioners to adhere to the Supreme Court's view, emphasizing that the Commissioner (Appeals) can modify assessment orders but not remand cases. Compliance with these instructions is required.
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