https://www.taxtmi.com/caselaws?id=75313 The Tribunal upheld the Commissioner (Appeals)'s power to remand a matter for fresh consideration post-amendment to Section 35A of the Central Excise Act. Citing legal precedents, including decisions from the Tribunal, the Gujarat High Court, and the Supreme Court, it affirmed the appellate authority's ability to issue orders, including remand, in appeals. The Tribunal dismissed the Revenue's appeal, emphasizing the Commissioner's authority to remand cases for further assessment based on established legal principles and precedents. en-us Thu, 17 Sep 2009 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75313 The Tribunal upheld the Commissioner (Appeals)'s power to remand a matter for fresh consideration post-amendment to Section 35A of the Central Excise Act. Citing legal precedents, including decisions from the Tribunal, the Gujarat High Court, and the Supreme Court, it affirmed the appellate authority's ability to issue orders, including remand, in appeals. The Tribunal dismissed the Revenue's appeal, emphasizing the Commissioner's authority to remand cases for further assessment based on established legal principles and precedents. Case-Laws Central Excise Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75313