https://www.taxtmi.com/caselaws?id=48957 The Tribunal determined that post-amendment by the Finance Act, 2001, the Commissioner (Appeals) no longer possesses the power to remand appeals under Section 35A. Analyzing legislative history and amendments, the Tribunal concluded that the 2001 amendment explicitly removed the remand power from the Commissioner (Appeals). The Tribunal aligned with the West Regional Bench's interpretation, disagreeing with the East Regional Bench, and directed the appeals for further proceedings accordingly. en-us Mon, 12 May 2003 00:00:00 +0530 Sat, 07 Aug 2010 13:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48957 The Tribunal determined that post-amendment by the Finance Act, 2001, the Commissioner (Appeals) no longer possesses the power to remand appeals under Section 35A. Analyzing legislative history and amendments, the Tribunal concluded that the 2001 amendment explicitly removed the remand power from the Commissioner (Appeals). The Tribunal aligned with the West Regional Bench's interpretation, disagreeing with the East Regional Bench, and directed the appeals for further proceedings accordingly. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48957