https://www.taxtmi.com/caselaws?id=213045 The amended Section 35A of the Central Excise Act, 1944 removes the Commissioner (Appeals)' power to remand matters to the adjudicating authority. On that basis, the Tribunal held that a remand order passed after declining to decide the refund issue on merits was unsustainable. It also held that an earlier Tribunal order, not having been challenged, could not be disregarded in appellate proceedings. The matter was therefore sent back to the Commissioner (Appeals) to decide the appeal in accordance with the show-cause notice after giving both sides a reasonable opportunity of hearing. en-us Wed, 29 Jun 2011 00:00:00 +0530 Sat, 05 May 2012 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213045 The amended Section 35A of the Central Excise Act, 1944 removes the Commissioner (Appeals)' power to remand matters to the adjudicating authority. On that basis, the Tribunal held that a remand order passed after declining to decide the refund issue on merits was unsustainable. It also held that an earlier Tribunal order, not having been challenged, could not be disregarded in appellate proceedings. The matter was therefore sent back to the Commissioner (Appeals) to decide the appeal in accordance with the show-cause notice after giving both sides a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213045