https://www.taxtmi.com/caselaws?id=210241 After the amendment to Section 35A, the Commissioner (Appeals) lacked power to remand the dispute on credit admissibility. Where factual verification of the impugned inputs was still required and no conclusive finding had been recorded on entitlement, the proper course was to set aside the remand and restore the matter to the original authority for fresh adjudication. The original authority was directed to reconsider the credit claim after giving the assessee reasonable opportunity of hearing. en-us Thu, 16 Jun 2011 00:00:00 +0530 Sat, 19 May 2012 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210241 After the amendment to Section 35A, the Commissioner (Appeals) lacked power to remand the dispute on credit admissibility. Where factual verification of the impugned inputs was still required and no conclusive finding had been recorded on entitlement, the proper course was to set aside the remand and restore the matter to the original authority for fresh adjudication. The original authority was directed to reconsider the credit claim after giving the assessee reasonable opportunity of hearing. Case-Laws Central Excise Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210241