https://www.taxtmi.com/caselaws?id=372890 The Tribunal allowed the condonation of delay in filing the appeal and upheld the Commissioner (Appeals)' power to remand matters post-amendment of Section 35A (3) of the Central Excise Act, 1944. Relying on various court decisions, the Tribunal concluded that the Commissioner (Appeals) retained the authority to remand cases back for fresh adjudication. Consequently, the appeal by the Revenue was dismissed, and the Cross Objection was disposed of accordingly. en-us Fri, 28 Dec 2018 00:00:00 +0530 Thu, 03 Jan 2019 06:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372890 The Tribunal allowed the condonation of delay in filing the appeal and upheld the Commissioner (Appeals)' power to remand matters post-amendment of Section 35A (3) of the Central Excise Act, 1944. Relying on various court decisions, the Tribunal concluded that the Commissioner (Appeals) retained the authority to remand cases back for fresh adjudication. Consequently, the appeal by the Revenue was dismissed, and the Cross Objection was disposed of accordingly. Case-Laws Central Excise Fri, 28 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372890