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of <h1>Supreme Court Confirms No Remand Power for Commissioner (Appeals) in Excise and Customs Cases; Clarifies Assessment Authority.</h1> The circular addresses the powers of Commissioner (Appeals) regarding the remanding of cases under the Central Excise Act, 1944, and the Customs Act, 1962. An amendment in 2001 removed the power to remand cases back to adjudicating authorities. However, conflicting judgments arose, with the Gujarat High Court maintaining the power to remand, while the Punjab & Haryana High Court and the Supreme Court ruled otherwise. The Supreme Court confirmed that the power to remand was withdrawn, but Commissioners (Appeals) still have authority in assessment matters. The circular instructs adherence to these rulings and clarifies the Commissioners' roles.
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