https://www.taxtmi.com/caselaws?id=214593 The Supreme Court affirmed the power of the Commissioner (Appeals) to remand cases back for fresh adjudication under Section 35A of the Central Excise Act, 1944. The Court held that the appellate authority has the discretion to set aside decisions and remand for re-examination, as clarified in Union of India vs. Umesh Dhaimode. Despite the Revenue's argument that the amendment in Section 35A restricted this power, the Court found in favor of the respondent, emphasizing the appellate authority's broad discretion in remanding cases for fresh decision. The appeals were disposed of accordingly, upholding the Commissioner (Appeals)'s remand power. en-us Tue, 19 Jun 2012 00:00:00 +0530 Fri, 29 Aug 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214593 The Supreme Court affirmed the power of the Commissioner (Appeals) to remand cases back for fresh adjudication under Section 35A of the Central Excise Act, 1944. The Court held that the appellate authority has the discretion to set aside decisions and remand for re-examination, as clarified in Union of India vs. Umesh Dhaimode. Despite the Revenue's argument that the amendment in Section 35A restricted this power, the Court found in favor of the respondent, emphasizing the appellate authority's broad discretion in remanding cases for fresh decision. The appeals were disposed of accordingly, upholding the Commissioner (Appeals)'s remand power. Case-Laws Central Excise Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214593