https://www.taxtmi.com/caselaws?id=760470 The CESTAT Allahabad held that Commissioner (Appeals) possesses identical powers under Central Excise Act, 1944 and Finance Act, 1994, as per Section 35A and Section 85(5) respectively. The tribunal determined that matters should be remanded to Commissioner (Appeals) rather than original adjudicating authority to avoid additional litigation rounds, aligning with Finance Act, 2001 amendments' objective. The case was remanded to Commissioner (Appeals) for decision within three months, with appeal allowed by way of remand in interest of justice. en-us Fri, 04 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760470 The CESTAT Allahabad held that Commissioner (Appeals) possesses identical powers under Central Excise Act, 1944 and Finance Act, 1994, as per Section 35A and Section 85(5) respectively. The tribunal determined that matters should be remanded to Commissioner (Appeals) rather than original adjudicating authority to avoid additional litigation rounds, aligning with Finance Act, 2001 amendments' objective. The case was remanded to Commissioner (Appeals) for decision within three months, with appeal allowed by way of remand in interest of justice. Case-Laws Service Tax Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760470