https://www.taxtmi.com/caselaws?id=154893 The Tribunal held that the lower appellate authority lacked jurisdiction to remand cases under Section 35A of the Central Excise Act post-amendment in 2001. Relying on the Supreme Court's ruling, the Tribunal set aside the remand order by the appellate Commissioner, emphasizing the Commissioner's power to handle the refund claim. It stressed the need for a fair opportunity for the assessee to present evidence and directed the Commissioner to dispose of the claim appropriately. The judgment upheld legal principles, ensuring a transparent adjudicatory process. en-us Fri, 30 Oct 2009 00:00:00 +0530 Thu, 29 Aug 2013 15:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154893 The Tribunal held that the lower appellate authority lacked jurisdiction to remand cases under Section 35A of the Central Excise Act post-amendment in 2001. Relying on the Supreme Court's ruling, the Tribunal set aside the remand order by the appellate Commissioner, emphasizing the Commissioner's power to handle the refund claim. It stressed the need for a fair opportunity for the assessee to present evidence and directed the Commissioner to dispose of the claim appropriately. The judgment upheld legal principles, ensuring a transparent adjudicatory process. Case-Laws Central Excise Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154893