https://www.taxtmi.com/caselaws?id=338973 The appellate tribunal rejected the Revenue's appeal against an Order-in-Appeal remanding a case for re-adjudication, emphasizing the broader powers of the Commissioner (Appeals) under the Finance Act, 1994. Despite the post-amendment limitation in Section 35A(3) of the Central Excise Act, 1944, the tribunal held that the Commissioner (Appeals) retained the authority to remand cases under Section 85(4) of the Finance Act, 1994, supported by relevant case laws. The tribunal upheld the Order-in-Appeal's decision, highlighting the Commissioner (Appeals)' discretion to pass any order deemed appropriate, including remand. en-us Wed, 07 Dec 2016 00:00:00 +0530 Tue, 26 Sep 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338973 The appellate tribunal rejected the Revenue's appeal against an Order-in-Appeal remanding a case for re-adjudication, emphasizing the broader powers of the Commissioner (Appeals) under the Finance Act, 1994. Despite the post-amendment limitation in Section 35A(3) of the Central Excise Act, 1944, the tribunal held that the Commissioner (Appeals) retained the authority to remand cases under Section 85(4) of the Finance Act, 1994, supported by relevant case laws. The tribunal upheld the Order-in-Appeal's decision, highlighting the Commissioner (Appeals)' discretion to pass any order deemed appropriate, including remand. Case-Laws Service Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338973