https://www.taxtmi.com/caselaws?id=107124 Amendment of Section 35A(3) raised the question whether the Commissioner (Appeals) could still remand matters to the original adjudicating authority for de novo consideration. The text notes that earlier decisions treated remand as an incident of setting aside and annulling the impugned order, while another Tribunal view held that the amended provision did not confer such jurisdiction. Because of this divergence, the Bench did not finally decide the issue and referred the matter to the President for constitution of a Larger Bench. en-us Thu, 12 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 17:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107124 Amendment of Section 35A(3) raised the question whether the Commissioner (Appeals) could still remand matters to the original adjudicating authority for de novo consideration. The text notes that earlier decisions treated remand as an incident of setting aside and annulling the impugned order, while another Tribunal view held that the amended provision did not confer such jurisdiction. Because of this divergence, the Bench did not finally decide the issue and referred the matter to the President for constitution of a Larger Bench. Case-Laws Central Excise Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107124