https://www.taxtmi.com/caselaws?id=116678 The Tribunal upheld the Commissioner's power to expunge remarks in the Order-in-Original under Section 35A of the Central Excise Act, 1944. The Department's appeal against the expunging of remarks was dismissed as the Commissioner had the authority to modify the order. The appeal by the assessee regarding interest claim was deemed infructuous as it had already been considered in a separate appeal. Consequently, both appeals were disposed of accordingly, with the Departmental appeal rejected, and the appeal by the assessee considered infructuous. en-us Fri, 26 Aug 2005 00:00:00 +0530 Thu, 14 Jun 2012 17:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116678 The Tribunal upheld the Commissioner's power to expunge remarks in the Order-in-Original under Section 35A of the Central Excise Act, 1944. The Department's appeal against the expunging of remarks was dismissed as the Commissioner had the authority to modify the order. The appeal by the assessee regarding interest claim was deemed infructuous as it had already been considered in a separate appeal. Consequently, both appeals were disposed of accordingly, with the Departmental appeal rejected, and the appeal by the assessee considered infructuous. Case-Laws Central Excise Fri, 26 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116678