2010 (5) TMI 86

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...., SDR for the Revenue. CORAM: MR. B.S.V. MURTHY, MEMBER (TECHNICAL) Per: Mr.B.S.V. Murthy: This appeal involves a very short issue as to whether the Commissioner (Appeals) has powers to remand the matter back to the original adjudicating authority after amendment under Section 35A(3) of Central Excise Act, 1944 by Finance Act, 2001 w.e.f. 11.05.2001. 2. Learned advocate submits that the Commi....

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....olkata) and in the case of M/s Oripol Industries 2003 (155) ELT 278 (T-LB), it was held that the Commissioner (Appeals) has no powers to remand. However, in the case of M/s Garlon Polyfab India Ltd. 2008 (222) ELT 128 (Tri-Del.), a contrary view was taken and it was held that the Commissioner has power to remand the matter. In the case of M/s Oripol Industries, even though it was observed that the....

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....remand. After considering all these decisions, I find that in the case of M/s MIL India, the main issue before Hon'ble Supreme Court was entirely different and hence it was only observation during the course of discussion of the issue wherein Hon'ble Supreme Court mentioned about the amendment of the Section. It cannot be said that Hon'ble Supreme Court laid down the law in that case. Whereas in t....