https://www.taxtmi.com/caselaws?id=152009 The Appeals were dismissed as the Tribunal upheld the Commissioner's decision to remand the matter for compliance with natural justice principles, despite the Revenue's contention that the Commissioner lacked the power to do so post-amendment of Section 35A of the Central Excise Act. The Tribunal emphasized that the Commissioner retains the authority to remand even after the amendment, citing relevant case law and highlighting the Appellate Authority's discretion to confirm, modify, or annul decisions under appeal. The Appeals were ultimately dismissed, affirming the Commissioner's power to remand under Section 35A. en-us Thu, 03 Sep 2009 00:00:00 +0530 Wed, 01 Nov 2017 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152009 The Appeals were dismissed as the Tribunal upheld the Commissioner's decision to remand the matter for compliance with natural justice principles, despite the Revenue's contention that the Commissioner lacked the power to do so post-amendment of Section 35A of the Central Excise Act. The Tribunal emphasized that the Commissioner retains the authority to remand even after the amendment, citing relevant case law and highlighting the Appellate Authority's discretion to confirm, modify, or annul decisions under appeal. The Appeals were ultimately dismissed, affirming the Commissioner's power to remand under Section 35A. Case-Laws Central Excise Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152009