https://www.taxtmi.com/caselaws?id=153756 After the amendment of Section 35A(3) of the Central Excise Act, 1944, the Commissioner (Appeals) was held to retain the power to remand matters to the lower authority. The Tribunal followed the Gujarat High Court view that the amendment did not take away that remand jurisdiction and accordingly upheld the remand orders. The Revenue's challenge therefore failed, and the Commissioner (Appeals)'s authority to send matters back for fresh consideration remained intact. en-us Tue, 17 Nov 2009 00:00:00 +0530 Mon, 29 Jul 2013 17:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153756 After the amendment of Section 35A(3) of the Central Excise Act, 1944, the Commissioner (Appeals) was held to retain the power to remand matters to the lower authority. The Tribunal followed the Gujarat High Court view that the amendment did not take away that remand jurisdiction and accordingly upheld the remand orders. The Revenue's challenge therefore failed, and the Commissioner (Appeals)'s authority to send matters back for fresh consideration remained intact. Case-Laws Central Excise Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153756