https://www.taxtmi.com/caselaws?id=204724 The Tribunal held that post the amendment of Section 35A(3) of the Central Excise Act, 1944 by the Finance Act, 2001, the Commissioner (Appeals) no longer retains the power to remand cases. The judgment aligns with previous decisions and the Supreme Court's stance, concluding that the Commissioner lacks the authority to remand cases. Consequently, the Tribunal allowed the appeals, remanding the case for the assessees to provide missing particulars and evidence, ensuring a fair hearing and directing verification of credit claimed for services used in manufacturing final products/output service. en-us Thu, 28 Oct 2010 00:00:00 +0530 Fri, 17 May 2013 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204724 The Tribunal held that post the amendment of Section 35A(3) of the Central Excise Act, 1944 by the Finance Act, 2001, the Commissioner (Appeals) no longer retains the power to remand cases. The judgment aligns with previous decisions and the Supreme Court's stance, concluding that the Commissioner lacks the authority to remand cases. Consequently, the Tribunal allowed the appeals, remanding the case for the assessees to provide missing particulars and evidence, ensuring a fair hearing and directing verification of credit claimed for services used in manufacturing final products/output service. Case-Laws Central Excise Thu, 28 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204724