https://www.taxtmi.com/caselaws?id=181285 The scope of the Commissioner (Appeals)'s remand power after the amendment to Section 35A(3) of the Central Excise Act, 1944 was upheld: the Tribunal followed binding High Court authority that the amendment did not take away that power. Applying that interpretation, it found no basis to depart from the existing legal position and confirmed that remand remained available to the Commissioner (Appeals). The revenue appeal was rejected. en-us Mon, 11 Apr 2005 00:00:00 +0530 Tue, 12 Apr 2016 14:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181285 The scope of the Commissioner (Appeals)'s remand power after the amendment to Section 35A(3) of the Central Excise Act, 1944 was upheld: the Tribunal followed binding High Court authority that the amendment did not take away that power. Applying that interpretation, it found no basis to depart from the existing legal position and confirmed that remand remained available to the Commissioner (Appeals). The revenue appeal was rejected. Case-Laws Customs Mon, 11 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181285