https://www.taxtmi.com/caselaws?id=102009 The judgment affirmed that the Commissioner (Appeals) retains the authority to remand cases despite the 2001 amendment to Section 35A(3) of the Central Excise Act, 1944. It emphasized that remand powers are inherent in appellate jurisdiction, supported by judicial precedents. The analysis compared pre and post-amendment provisions, noting the removal of explicit remand clauses post-amendment. The judgment concluded that remand powers are essential for effective appeal resolution, and the absence of a specific remand provision does not negate the appellate authority's inherent power to remand cases for fair adjudication. en-us Thu, 21 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102009 The judgment affirmed that the Commissioner (Appeals) retains the authority to remand cases despite the 2001 amendment to Section 35A(3) of the Central Excise Act, 1944. It emphasized that remand powers are inherent in appellate jurisdiction, supported by judicial precedents. The analysis compared pre and post-amendment provisions, noting the removal of explicit remand clauses post-amendment. The judgment concluded that remand powers are essential for effective appeal resolution, and the absence of a specific remand provision does not negate the appellate authority's inherent power to remand cases for fair adjudication. Case-Laws Central Excise Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102009