https://www.taxtmi.com/caselaws?id=264052 The Appellate Tribunal CESTAT Ahmedabad upheld the authority of the Commissioner (Appeals) to remand a case under Section 35A(3) of the Central Excise Act, 1944. Relying on legal precedents, including the case law of Bacha Motors (P) Ltd and the judgment of the Hon'ble Gujarat High Court in CCE Ahmedabad-I Vs Medico Labs, the Tribunal rejected the Revenue's appeal challenging the Commissioner (Appeals)' power to remand. The Tribunal affirmed that the Commissioner (Appeals) retained the jurisdiction to remand cases even after the amendment of Section 35A(3), ultimately dismissing the Revenue's appeal. en-us Thu, 16 Jul 2015 00:00:00 +0530 Wed, 16 Sep 2015 06:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264052 The Appellate Tribunal CESTAT Ahmedabad upheld the authority of the Commissioner (Appeals) to remand a case under Section 35A(3) of the Central Excise Act, 1944. Relying on legal precedents, including the case law of Bacha Motors (P) Ltd and the judgment of the Hon'ble Gujarat High Court in CCE Ahmedabad-I Vs Medico Labs, the Tribunal rejected the Revenue's appeal challenging the Commissioner (Appeals)' power to remand. The Tribunal affirmed that the Commissioner (Appeals) retained the jurisdiction to remand cases even after the amendment of Section 35A(3), ultimately dismissing the Revenue's appeal. Case-Laws Central Excise Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264052