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    <title>2015 (8) TMI 1102 - CESTAT CHENNAI</title>
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    <description>The scope of the Commissioner (Appeals)&#039; authority under Section 35A(3) of the Central Excise Act, 1944 read with Section 85 of the Finance Act, 1994, as applicable before 11.05.2011, did not permit a challenge to the remand order on the ground that remand power had been withdrawn. Following the binding view in Medico Labs, the Tribunal accepted that the Commissioner (Appeals) suffered no legal infirmity in remanding the matter for de novo adjudication, and the Revenue&#039;s objection was rejected.</description>
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      <description>The scope of the Commissioner (Appeals)&#039; authority under Section 35A(3) of the Central Excise Act, 1944 read with Section 85 of the Finance Act, 1994, as applicable before 11.05.2011, did not permit a challenge to the remand order on the ground that remand power had been withdrawn. Following the binding view in Medico Labs, the Tribunal accepted that the Commissioner (Appeals) suffered no legal infirmity in remanding the matter for de novo adjudication, and the Revenue&#039;s objection was rejected.</description>
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