https://www.taxtmi.com/caselaws?id=202026 An amendment that expressly withdraws the appellate authority's power to remand removes that power for all proceedings governed by the amended provision. After the Finance Act, 2001 amended Section 35A(3) of the Central Excise Act, the Commissioner (Appeals) could no longer send matters back to the adjudicating authority, as the earlier remand power stood excluded by necessary intendment and the Supreme Court's view in MIL India Ltd. confirmed the change from 11-5-2001. The issue was decided against the assessee and in favour of Revenue, and the matter was to proceed only for fresh re-quantification after hearing the assessee. en-us Wed, 25 Aug 2010 00:00:00 +0530 Thu, 22 Dec 2011 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202026 An amendment that expressly withdraws the appellate authority's power to remand removes that power for all proceedings governed by the amended provision. After the Finance Act, 2001 amended Section 35A(3) of the Central Excise Act, the Commissioner (Appeals) could no longer send matters back to the adjudicating authority, as the earlier remand power stood excluded by necessary intendment and the Supreme Court's view in MIL India Ltd. confirmed the change from 11-5-2001. The issue was decided against the assessee and in favour of Revenue, and the matter was to proceed only for fresh re-quantification after hearing the assessee. Case-Laws Service Tax Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202026