https://www.taxtmi.com/caselaws?id=412041 The appeal was allowed, setting aside the remand order issued by the Commissioner (Appeals) post the 2001 amendment to the Central Excise Act. The Court held that the Commissioner (Appeals) exceeded their jurisdiction by issuing a remand order, which was not permissible under the amended legal framework. The case law clarified that the power to annul does not include the power to remand. The order under challenge was deemed void ab initio, and the Commissioner (Appeals) was directed to adjudicate the matter within the revised scope of Section 35A(3) of the Act. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 09 Sep 2021 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412041 The appeal was allowed, setting aside the remand order issued by the Commissioner (Appeals) post the 2001 amendment to the Central Excise Act. The Court held that the Commissioner (Appeals) exceeded their jurisdiction by issuing a remand order, which was not permissible under the amended legal framework. The case law clarified that the power to annul does not include the power to remand. The order under challenge was deemed void ab initio, and the Commissioner (Appeals) was directed to adjudicate the matter within the revised scope of Section 35A(3) of the Act. Case-Laws Service Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412041