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    <title>2010 (1) TMI 1030 - CESTAT NEW DELHI</title>
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    <description>The appeal succeeded as the Commissioner (Appeals) exceeded jurisdiction by remanding the matter post the 2001 amendment to Section 35A of the Central Excise Tariff Act, 1985. Relying on the decision in Bharti Electronics v. Commissioner of Central Excise, Delhi-II, the order was deemed unsustainable. Consequently, the order was set aside, and the matter was remanded for proper consideration by the Commissioner (Appeals) in accordance with the law, disposing of the appeal effectively.</description>
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      <link>https://www.taxtmi.com/caselaws?id=153598</link>
      <description>The appeal succeeded as the Commissioner (Appeals) exceeded jurisdiction by remanding the matter post the 2001 amendment to Section 35A of the Central Excise Tariff Act, 1985. Relying on the decision in Bharti Electronics v. Commissioner of Central Excise, Delhi-II, the order was deemed unsustainable. Consequently, the order was set aside, and the matter was remanded for proper consideration by the Commissioner (Appeals) in accordance with the law, disposing of the appeal effectively.</description>
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