https://www.taxtmi.com/caselaws?id=34468 The amended Section 35A(3) of the Central Excise Act withdrew the Commissioner (Appeals)' power to remand matters to the adjudicating authority with effect from 11.05.2001. Applying that settled position, the Commissioner (Appeals) could not send the case back for reconsideration after the deletion of remand power. The remand was therefore unsustainable and was set aside, and the appeal was directed to be decided afresh in accordance with law. en-us Fri, 17 Jul 2009 00:00:00 +0530 Thu, 03 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34468 The amended Section 35A(3) of the Central Excise Act withdrew the Commissioner (Appeals)' power to remand matters to the adjudicating authority with effect from 11.05.2001. Applying that settled position, the Commissioner (Appeals) could not send the case back for reconsideration after the deletion of remand power. The remand was therefore unsustainable and was set aside, and the appeal was directed to be decided afresh in accordance with law. Case-Laws Customs Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34468