https://www.taxtmi.com/caselaws?id=234059 The Appellate Tribunal CESTAT KOLKATA held that the Commissioner (Appeals) lacked the authority to remand a case under Section 35A(3) of the Central Excise Act, as the power to remand had been withdrawn since May 11, 2001. The Tribunal set aside the order and remanded the matter back to the Commissioner (Appeals) for a decision on the appeal's merits, emphasizing the limitation on the Commissioner (Appeals)'s authority to remand cases under the amended provision of Section 35A(3) of the Central Excise Act. en-us Tue, 18 Jan 2011 00:00:00 +0530 Mon, 27 May 2013 07:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234059 The Appellate Tribunal CESTAT KOLKATA held that the Commissioner (Appeals) lacked the authority to remand a case under Section 35A(3) of the Central Excise Act, as the power to remand had been withdrawn since May 11, 2001. The Tribunal set aside the order and remanded the matter back to the Commissioner (Appeals) for a decision on the appeal's merits, emphasizing the limitation on the Commissioner (Appeals)'s authority to remand cases under the amended provision of Section 35A(3) of the Central Excise Act. Case-Laws Service Tax Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234059