https://www.taxtmi.com/caselaws?id=205481 The Department appealed against an order remanding a matter to the original Adjudicating Authority under section 35A(3) of the Central Excise Act, 1944. The Department argued that the Commissioner (Appeals) lacked the power of remand post the 2001 amendment. Citing precedents, it was established that the Commissioner (Appeals) did not have the authority to remand during the relevant period. Consequently, the remand order was deemed incorrect, set aside, and the matter remanded to the Commissioner (Appeals) for a decision on its merits. The Department's appeal was allowed, clarifying the Commissioner (Appeals)'s remand powers. en-us Tue, 08 Feb 2011 00:00:00 +0530 Thu, 22 Dec 2011 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205481 The Department appealed against an order remanding a matter to the original Adjudicating Authority under section 35A(3) of the Central Excise Act, 1944. The Department argued that the Commissioner (Appeals) lacked the power of remand post the 2001 amendment. Citing precedents, it was established that the Commissioner (Appeals) did not have the authority to remand during the relevant period. Consequently, the remand order was deemed incorrect, set aside, and the matter remanded to the Commissioner (Appeals) for a decision on its merits. The Department's appeal was allowed, clarifying the Commissioner (Appeals)'s remand powers. Case-Laws Service Tax Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205481