https://www.taxtmi.com/caselaws?id=176173 The Tribunal affirmed the Commissioner (Appeals)'s authority to remand matters for fresh adjudication under Section 35A(3) of the Central Excise Act, 1944, despite the amendment. The decision was based on the analysis of relevant legal provisions and judicial precedents, emphasizing the necessity of remand in certain circumstances to ensure fair adjudication and prevent unfair advantages to parties. The department's appeal challenging the remand order was dismissed by the Tribunal. en-us Wed, 27 Jun 2012 00:00:00 +0530 Tue, 01 Aug 2023 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176173 The Tribunal affirmed the Commissioner (Appeals)'s authority to remand matters for fresh adjudication under Section 35A(3) of the Central Excise Act, 1944, despite the amendment. The decision was based on the analysis of relevant legal provisions and judicial precedents, emphasizing the necessity of remand in certain circumstances to ensure fair adjudication and prevent unfair advantages to parties. The department's appeal challenging the remand order was dismissed by the Tribunal. Case-Laws Central Excise Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176173