https://www.taxtmi.com/caselaws?id=125516 The court found that the lower appellate authority lacked jurisdiction to remand the matter post-amendment in Section 35A of the Central Excise Act, 1944. The impugned order remanding the case after the 2001 amendment was deemed unsustainable. Consequently, the impugned orders were set aside, and the matters were remanded to the Commissioner (Appeals) for proper adjudication in accordance with the law, specifically under Section 35A(3) of the Central Excise Act, 1944. en-us Fri, 03 Jul 2009 00:00:00 +0530 Thu, 25 Oct 2012 18:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125516 The court found that the lower appellate authority lacked jurisdiction to remand the matter post-amendment in Section 35A of the Central Excise Act, 1944. The impugned order remanding the case after the 2001 amendment was deemed unsustainable. Consequently, the impugned orders were set aside, and the matters were remanded to the Commissioner (Appeals) for proper adjudication in accordance with the law, specifically under Section 35A(3) of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125516