https://www.taxtmi.com/caselaws?id=774346 CESTAT Allahabad held that the Commissioner (Appeals) lacked jurisdiction to remand the case to the Original Adjudicating Authority for fresh adjudication. The tribunal ruled that Parliament had removed the remand power from Commissioner (Appeals) through amendments to Section 35A of the Central Excise Act effective May 11, 2001, citing SC precedent in MIL (India) Ltd. v. CCE, Noida. The appellate authority should have decided the appeal on merits rather than remanding. The impugned order was set aside and appeal allowed. en-us Mon, 07 Jul 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774346 CESTAT Allahabad held that the Commissioner (Appeals) lacked jurisdiction to remand the case to the Original Adjudicating Authority for fresh adjudication. The tribunal ruled that Parliament had removed the remand power from Commissioner (Appeals) through amendments to Section 35A of the Central Excise Act effective May 11, 2001, citing SC precedent in MIL (India) Ltd. v. CCE, Noida. The appellate authority should have decided the appeal on merits rather than remanding. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774346