https://www.taxtmi.com/caselaws?id=208588 The Tribunal held that post the amendment to Section 35A(3) of the Central Excise Act, the Commissioner (Appeals) no longer has the authority to remand cases. Relying on legal precedents and a Board instruction, the Tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) for a fresh decision, emphasizing the limitations on the Commissioner (Appeals) in remanding cases after the statutory change. The appeal was disposed of through remand, clarifying the Commissioner (Appeals)' restricted powers post-amendment. en-us Mon, 03 Jan 2011 00:00:00 +0530 Thu, 19 Jan 2012 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208588 The Tribunal held that post the amendment to Section 35A(3) of the Central Excise Act, the Commissioner (Appeals) no longer has the authority to remand cases. Relying on legal precedents and a Board instruction, the Tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) for a fresh decision, emphasizing the limitations on the Commissioner (Appeals) in remanding cases after the statutory change. The appeal was disposed of through remand, clarifying the Commissioner (Appeals)' restricted powers post-amendment. Case-Laws Service Tax Mon, 03 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208588