https://www.taxtmi.com/caselaws?id=108622 Conflicting Bench decisions on the Commissioner (Appeals)' power to remand under Section 35A(3) created genuine uncertainty, and the Tribunal accepted that a Larger Bench has now held that no such remand power exists. On that basis, the impugned remand order was treated as void from inception for present purposes. The Tribunal also found the Revenue's explanation for a 15-day delay in filing appeals credible, as the delay arose from that uncertainty, and accordingly condoned the delay, directed the appeals to be listed for hearing, and ensured the opposite party would be heard on merits. en-us Tue, 29 Jul 2003 00:00:00 +0530 Tue, 03 Apr 2012 10:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108622 Conflicting Bench decisions on the Commissioner (Appeals)' power to remand under Section 35A(3) created genuine uncertainty, and the Tribunal accepted that a Larger Bench has now held that no such remand power exists. On that basis, the impugned remand order was treated as void from inception for present purposes. The Tribunal also found the Revenue's explanation for a 15-day delay in filing appeals credible, as the delay arose from that uncertainty, and accordingly condoned the delay, directed the appeals to be listed for hearing, and ensured the opposite party would be heard on merits. Case-Laws Central Excise Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108622