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    <title>2012 (12) TMI 533 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the Commissioner (Appeals) retained the power to remand cases for fresh adjudication even after the 2001 amendment to Section 35A of the Central Excise Act. The appeal challenging the remand order was dismissed, affirming the Commissioner&#039;s authority to remand matters for denovo adjudication when required, based on the interpretation of relevant provisions and case law.</description>
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      <description>The Tribunal held that the Commissioner (Appeals) retained the power to remand cases for fresh adjudication even after the 2001 amendment to Section 35A of the Central Excise Act. The appeal challenging the remand order was dismissed, affirming the Commissioner&#039;s authority to remand matters for denovo adjudication when required, based on the interpretation of relevant provisions and case law.</description>
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