https://www.taxtmi.com/caselaws?id=47062 The Tribunal upheld the authority of the Commissioner (Appeals) to remand cases for de novo consideration under Section 35A(3) of the Central Excise Act, 1944, even after the Finance Act, 2001 amendment. It dismissed the Department's appeals, emphasizing adherence to Supreme Court precedents over conflicting Tribunal decisions, thus affirming the Commissioner (Appeals)' power of remand. en-us Tue, 21 Sep 2004 00:00:00 +0530 Thu, 27 Jun 2024 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47062 The Tribunal upheld the authority of the Commissioner (Appeals) to remand cases for de novo consideration under Section 35A(3) of the Central Excise Act, 1944, even after the Finance Act, 2001 amendment. It dismissed the Department's appeals, emphasizing adherence to Supreme Court precedents over conflicting Tribunal decisions, thus affirming the Commissioner (Appeals)' power of remand. Case-Laws Central Excise Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47062