https://www.taxtmi.com/caselaws?id=206393 The Appellate Tribunal CESTAT, Ahmedabad, held that the Commissioner (Appeals) has the authority to remand cases to the original adjudicating authority following the amendment of Section 35A(3) of the Central Excise Act, 1944. This decision was based on the consistent application of this principle across various benches and relevant court decisions, leading to the rejection of the Revenue's appeals in the cases under consideration. en-us Fri, 12 Aug 2011 00:00:00 +0530 Wed, 19 Oct 2011 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206393 The Appellate Tribunal CESTAT, Ahmedabad, held that the Commissioner (Appeals) has the authority to remand cases to the original adjudicating authority following the amendment of Section 35A(3) of the Central Excise Act, 1944. This decision was based on the consistent application of this principle across various benches and relevant court decisions, leading to the rejection of the Revenue's appeals in the cases under consideration. Case-Laws Central Excise Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206393