https://www.taxtmi.com/caselaws?id=123962 The Appellate Tribunal CESTAT allowed the Revenue's appeal against the remand order by the Commissioner (Appeals) under amended Section 35A of the Central Excise Act, 1944. The Tribunal held that the Commissioner (Appeals) should have decided the issue on merits instead of remanding it back to the adjudicating authority. Citing a Supreme Court decision, the Tribunal concluded that the power of remand by the Commissioner (Appeals) had been withdrawn by amending Section 35A. The matter was remanded back to the Commissioner (Appeals) for reconsideration with directions for a personal hearing to both parties. en-us Tue, 03 Jun 2008 00:00:00 +0530 Mon, 24 Sep 2012 10:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123962 The Appellate Tribunal CESTAT allowed the Revenue's appeal against the remand order by the Commissioner (Appeals) under amended Section 35A of the Central Excise Act, 1944. The Tribunal held that the Commissioner (Appeals) should have decided the issue on merits instead of remanding it back to the adjudicating authority. Citing a Supreme Court decision, the Tribunal concluded that the power of remand by the Commissioner (Appeals) had been withdrawn by amending Section 35A. The matter was remanded back to the Commissioner (Appeals) for reconsideration with directions for a personal hearing to both parties. Case-Laws Central Excise Tue, 03 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123962