2009 (6) TMI 716

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...., SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. -  This appeal is being heard in terms of the order passed today in Customs stay application No. 1909 of 2008. 2. Heard the ld. Advocate for the appellants and the ld. DR for the  respondent. Though, the impugned order is sought to be challenged on various grounds, we find it proper to dispose....

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....ed in 2008 (224) E.L.T. 393 (P & H) as well as CCE, Jalandhar v. B.C. Kataria, reported in 2008 (221) E.L.T. 508 (P & H). We also find that the Apex Court in the case of Mil India Ltd. v. CCE, Noida, reported in 2007 (210) E.L.T. 188 (S.C.), has held that "In fact, the power of remand by Commissioner (Appeals) has been taken away by amending Section 35A, with effect from 11-5-2001 under the Financ....