https://www.taxtmi.com/circulars?id=8475 The 2001 amendment to Section 35A(3)/Section 128A(3) removed the Commissioner (Appeals)' statutory power to remit matters to the adjudicating authority; the Supreme Court observed the remand power was withdrawn, while noting Commissioners (Appeals) retain adjudicatory authority to add or subtract items and their orders can operate as assessment orders. Divergent High Court decisions exist, but the Board instructs Commissioners to follow the Supreme Court and Punjab & Haryana High Court rulings, direct Commissioners (Appeals) accordingly, acknowledge receipt, and endorse copies of local instructions to the Board. en-us Thu, 18 Feb 2010 00:00:00 +0530 Fri, 28 Jan 2011 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8475 The 2001 amendment to Section 35A(3)/Section 128A(3) removed the Commissioner (Appeals)' statutory power to remit matters to the adjudicating authority; the Supreme Court observed the remand power was withdrawn, while noting Commissioners (Appeals) retain adjudicatory authority to add or subtract items and their orders can operate as assessment orders. Divergent High Court decisions exist, but the Board instructs Commissioners to follow the Supreme Court and Punjab & Haryana High Court rulings, direct Commissioners (Appeals) accordingly, acknowledge receipt, and endorse copies of local instructions to the Board. Circulars Customs Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8475