https://www.taxtmi.com/caselaws?id=125947 The Tribunal, following precedents from the Hon'ble Supreme Court and the Hon'ble Punjab & Haryana High Court, held that post-amendment of Section 128A of the Central Excise Act, the Commissioner (Appeals) no longer had the authority to remand matters. Consequently, the Tribunal set aside the impugned order and remanded the case back to the Commissioner (Appeals) for a decision on merit after providing an opportunity to the respondent, in line with established legal principles. en-us Mon, 06 Oct 2008 00:00:00 +0530 Wed, 31 Oct 2012 17:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125947 The Tribunal, following precedents from the Hon'ble Supreme Court and the Hon'ble Punjab & Haryana High Court, held that post-amendment of Section 128A of the Central Excise Act, the Commissioner (Appeals) no longer had the authority to remand matters. Consequently, the Tribunal set aside the impugned order and remanded the case back to the Commissioner (Appeals) for a decision on merit after providing an opportunity to the respondent, in line with established legal principles. Case-Laws Central Excise Mon, 06 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125947