https://www.taxtmi.com/caselaws?id=1757 The High Court held that post-amendment by the Finance Act, 2001, the Commissioner (Appeals) no longer had the authority to remand cases back to the Adjudicating Authority. The Court emphasized the legislative intent behind the specific amendment, which removed the power of remand from the Commissioner (Appeals). The Court allowed the appeals filed by the revenue, setting aside previous orders and remanding the matters back to the Commissioner (Appeals) for decision within a specified timeline. The Court highlighted the amendment's clear indication of removing the power of remand and upheld the decision accordingly. en-us Thu, 06 Sep 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1757 The High Court held that post-amendment by the Finance Act, 2001, the Commissioner (Appeals) no longer had the authority to remand cases back to the Adjudicating Authority. The Court emphasized the legislative intent behind the specific amendment, which removed the power of remand from the Commissioner (Appeals). The Court allowed the appeals filed by the revenue, setting aside previous orders and remanding the matters back to the Commissioner (Appeals) for decision within a specified timeline. The Court highlighted the amendment's clear indication of removing the power of remand and upheld the decision accordingly. Case-Laws Central Excise Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1757