2003 (8) TMI 450

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.... Shri S. Bhatnagar, DR, for the Respondent. [Order]. - The appellants had obtained a favourable order from this Tribunal in an earlier appeal, wherein the question was whether they were entitled to the benefit of small scale exemption. That was final order No. 1833-1835/2000-B, dated 23-10-2000 [2001 (127) E.L.T. 815 (T)] holding that the appellants were entitled to SSI benefit. In that appe....

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....ty was not applicable to a case of refund of pre-deposit made under Section 35F. Hence the present appeal. 2. The learned Counsel for the appellants submits that the lower appellate authority had no power to remand the case to the original authority. He further submits that the view taken by the lower appellate authority regarding admissibility of interest on delayed refund of amount pre-d....

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....ceeds in appeal. The original authority, in the instant case, insisted on production of the original documents. These documents were, admittedly, produced before the first appellate authority, but that authority chose to remand the matter to the lower authority. As rightly pointed out by the learned Counsel, the learned Commissioner (Appeals) had no such power of remand. Apart from this, the lower....