https://www.taxtmi.com/caselaws?id=221537 The tribunal upheld the Commissioner (Appeals)' power to remand cases for fresh adjudication post-amendment of Section 35A(3) of the Excise Act. The appeal challenging the remand order was dismissed, affirming the Commissioner (Appeals)' authority to ensure justice and proper adjudication by remanding matters when required. The decision was based on legal provisions and precedents, emphasizing the appellate authority's inherent jurisdiction to remand for a just and proper resolution. en-us Wed, 07 Nov 2012 00:00:00 +0530 Sat, 16 Mar 2013 05:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221537 The tribunal upheld the Commissioner (Appeals)' power to remand cases for fresh adjudication post-amendment of Section 35A(3) of the Excise Act. The appeal challenging the remand order was dismissed, affirming the Commissioner (Appeals)' authority to ensure justice and proper adjudication by remanding matters when required. The decision was based on legal provisions and precedents, emphasizing the appellate authority's inherent jurisdiction to remand for a just and proper resolution. Case-Laws Central Excise Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221537