https://www.taxtmi.com/caselaws?id=462555 The Tribunal held that the Commissioner (Appeals) retains the power to remand matters to the adjudicating authority even after the 2001 amendment to Section 35A(3) of the Central Excise Act, 1944. The Tribunal applied the SC's reasoning from Union of India v. Umesh Dhaimode, which established that the power to "confirm, modify or annul" decisions inherently includes remand authority. The phrase "pass such order as he thinks just and proper" encompasses the power to set aside impugned orders and remit matters for fresh adjudication. The Revenue's appeal challenging the Commissioner's remand order was dismissed, affirming that no jurisdictional excess occurred. en-us Wed, 29 May 2024 00:00:00 +0530 Tue, 01 Jul 2025 19:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462555 The Tribunal held that the Commissioner (Appeals) retains the power to remand matters to the adjudicating authority even after the 2001 amendment to Section 35A(3) of the Central Excise Act, 1944. The Tribunal applied the SC's reasoning from Union of India v. Umesh Dhaimode, which established that the power to "confirm, modify or annul" decisions inherently includes remand authority. The phrase "pass such order as he thinks just and proper" encompasses the power to set aside impugned orders and remit matters for fresh adjudication. The Revenue's appeal challenging the Commissioner's remand order was dismissed, affirming that no jurisdictional excess occurred. Case-Laws Central Excise Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462555