2005 (8) TMI 415

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....or the Respondent. [Order]. - Shri N.V.B. Nair, learned DR appeared for the applicant Commissioner. None appeared for the respondents. This Bench had passed an order on 14-10-2003 [2003 (157) E.L.T. 715 (Tri.)] holding that the Commissioner (Appeals) has the power of remand. The present applications have been filed seeking re-call and modification of the said order and the ground taken by th....

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....h Court of Gujarat and the Division Bench of the said Hon'ble High Court has dismissed the Commissioner's appeals vide CCE, Ahmedabad-I v. Medico Labs - 2004 (173) E.L.T. 117 (Guj.) observing as follows :- "10. The appellant-Commissioner of Central Excise, Ahmedabad in both these appeals has annexed the order dated 12-5-2003 passed by the Tribunal in other cases. From the said judgment of ....

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....rt rather than the judgment of the Larger Bench of the Tribunal. He was bound to follow the judgment of the Hon'ble Supreme Court, which he did and rightly held that the Commissioner (Appeals) continues to have the power of remand under post 2001 provisions of the Central Excise Act, 1944. 12. In view of the above, we are of the considered opinion that without properly understanding the ju....

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....e Central Excise Act, 1944 by Finance Act, 2001, then the first question does not remain to be decided as substantial question of law." 3. From the above it is seen that the Hon'ble High Court of Gujarat was of the considered opinion that the appellant-Commissioner had framed the question of law in his appeals before the said High Court without properly understanding the judgment of the Ap....