2008 (10) TMI 460

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....sh Shah, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  When this stay application was called out ld. SDR submits that the department's appeal E/817/08-Mum is also listed today for final disposal. 2. Heard both sides and perused the records. 3. Ld. counsel submits that the Commissioner (Appeals) order is to be set aside as it has not given the correct calc....

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.....T. 188 (S.C.) has clearly laid down the law, that the Commissioner (Appeals) cannot remand the matter back to the adjudicating authority in view of the amendment to the Section 35 of the Central Excise Act, 1944. In view of this, the impugned order, in both the appeals, is unsustainable and therefore set aside. The matter is remitted back to the Commissioner (Appeals), to reconsider the issue afr....