https://www.taxtmi.com/caselaws?id=220170 The Tribunal held that the Commissioner (Appeals) retained the power of remand despite the amendment in Section 35A(3) of the Excise Act. Relying on previous judgments, including the Gujarat High Court's decision in CCE, Ahmedabad v. Medico Labs, the Tribunal dismissed the stay application to prevent unnecessary delays in adjudication. The Tribunal emphasized the importance of efficient adjudication processes and affirmed the Commissioner (Appeals)' authority to remand matters for re-adjudication. en-us Mon, 30 Jul 2012 00:00:00 +0530 Mon, 14 Jan 2013 15:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220170 The Tribunal held that the Commissioner (Appeals) retained the power of remand despite the amendment in Section 35A(3) of the Excise Act. Relying on previous judgments, including the Gujarat High Court's decision in CCE, Ahmedabad v. Medico Labs, the Tribunal dismissed the stay application to prevent unnecessary delays in adjudication. The Tribunal emphasized the importance of efficient adjudication processes and affirmed the Commissioner (Appeals)' authority to remand matters for re-adjudication. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220170