https://www.taxtmi.com/caselaws?id=3281 The High Court of Punjab and Haryana held that post the amendment by the Finance Act, 2001, the Commissioner (Appeals) no longer retained the authority to remand cases. The Court emphasized the legislative intent behind the amendment, which explicitly removed the power of remand from the Commissioner (Appeals). The judgment set aside the orders of the Tribunal and the Commissioner (Appeals), directing the matters to be reconsidered by the Commissioner (Appeals) within a specified timeframe. The decision highlighted the importance of adhering to legislative changes and affirmed that the Commissioner (Appeals) lacked the power to remand cases following the amendment. en-us Thu, 06 Sep 2007 00:00:00 +0530 Tue, 18 Apr 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3281 The High Court of Punjab and Haryana held that post the amendment by the Finance Act, 2001, the Commissioner (Appeals) no longer retained the authority to remand cases. The Court emphasized the legislative intent behind the amendment, which explicitly removed the power of remand from the Commissioner (Appeals). The judgment set aside the orders of the Tribunal and the Commissioner (Appeals), directing the matters to be reconsidered by the Commissioner (Appeals) within a specified timeframe. The decision highlighted the importance of adhering to legislative changes and affirmed that the Commissioner (Appeals) lacked the power to remand cases following the amendment. Case-Laws Central Excise Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3281