https://www.taxtmi.com/caselaws?id=353881 The Tribunal dismissed the Revenue's appeal challenging the Commissioner (Appeals)' decision to remand the matter post-amendment to Section 35A of the Central Excise Act, 1944. The Tribunal held that the Commissioner (Appeals) has the authority to annul the Order-in-Original and issue appropriate orders, including remand, in specific circumstances. Relying on precedent rulings, the Tribunal emphasized that the Commissioner (Appeals) can remand matters when necessary for justice. The Adjudicating Authority was directed to issue a reasoned order within 60 days, and the respondent was instructed to attend a hearing with a copy of the order. en-us Tue, 25 Jul 2017 00:00:00 +0530 Mon, 15 Jan 2018 07:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353881 The Tribunal dismissed the Revenue's appeal challenging the Commissioner (Appeals)' decision to remand the matter post-amendment to Section 35A of the Central Excise Act, 1944. The Tribunal held that the Commissioner (Appeals) has the authority to annul the Order-in-Original and issue appropriate orders, including remand, in specific circumstances. Relying on precedent rulings, the Tribunal emphasized that the Commissioner (Appeals) can remand matters when necessary for justice. The Adjudicating Authority was directed to issue a reasoned order within 60 days, and the respondent was instructed to attend a hearing with a copy of the order. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353881