https://www.taxtmi.com/caselaws?id=210870 The Tribunal set aside the remand order by the Commissioner (Appeals) in a case concerning the power of remand under Section 35A of the Central Excise Act. Ruling in favor of the Revenue, the Tribunal held that the Commissioner (Appeals) lacked the authority to remand the case post the statutory amendment. Additionally, due to a violation of natural justice principles arising from incorrect notice addresses, the Tribunal set aside the adjudication order and remanded the matter for a fresh hearing to ensure procedural fairness and the right to be heard. en-us Thu, 13 Jan 2011 00:00:00 +0530 Fri, 24 Feb 2012 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210870 The Tribunal set aside the remand order by the Commissioner (Appeals) in a case concerning the power of remand under Section 35A of the Central Excise Act. Ruling in favor of the Revenue, the Tribunal held that the Commissioner (Appeals) lacked the authority to remand the case post the statutory amendment. Additionally, due to a violation of natural justice principles arising from incorrect notice addresses, the Tribunal set aside the adjudication order and remanded the matter for a fresh hearing to ensure procedural fairness and the right to be heard. Case-Laws Central Excise Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210870