2009 (9) TMI 144

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...., Authorized Representative, for the Respondent. [Order]. - Heard both sides. The appellants filed this appeal against the impugned order whereby the Commissioner (Appeals) remanded the matter to the adjudicating authority for re-examination of the facts and law and directed the adjudicating authority to pass a fresh order. As the adjudicating authority has wrongly applied the provisions of Rul....

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....ded provisions of Section 35A of the Central Excise Act and in the case of Enkay (India) Ltd., (cited supra), the Hon'ble Punjab and Haryana High Court held that the Commissioner (Appeals) has no power to remand the matter after the amendment of Section 35A. 3. I find that in the present case, the situation is peculiar. The adjudicating authority applied the provisions of Central Excise Rules w....

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.... Hon'ble Supreme Court in the case of Union of India v. Umesh Dhaimode reported in 1998 (98) E.L.T. 584 (S.C.) = 1997 (02) LCX 0211, held that the appellate authority has power to pass such order as it deemed fit confirming, modifying or annulling the decision of the appealed against and an order of the remand necessarily annuls the decision which is under an appeal before the appellate authority.....