https://www.taxtmi.com/caselaws?id=186615 The Tribunal dismissed the Revenue's appeal challenging the Commissioner (Appeals)' power of remand under the Central Excise Act, 1944. The Tribunal emphasized the broader authority granted to the Commissioner (Appeals) under the Finance Act, 1994, allowing for the power of remand, contrasting the restrictive language of the Central Excise Act. Citing a relevant service tax appeal judgment, the Tribunal affirmed the Commissioner (Appeals)' discretion to remand cases under the Finance Act, 1994, despite limitations under the Central Excise Act, 1944. en-us Fri, 09 Oct 2015 00:00:00 +0530 Sat, 24 Sep 2016 09:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186615 The Tribunal dismissed the Revenue's appeal challenging the Commissioner (Appeals)' power of remand under the Central Excise Act, 1944. The Tribunal emphasized the broader authority granted to the Commissioner (Appeals) under the Finance Act, 1994, allowing for the power of remand, contrasting the restrictive language of the Central Excise Act. Citing a relevant service tax appeal judgment, the Tribunal affirmed the Commissioner (Appeals)' discretion to remand cases under the Finance Act, 1994, despite limitations under the Central Excise Act, 1944. Case-Laws Service Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186615