2009 (9) TMI 776

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....Consultant, for the Respondent. ORDER Heard both sides. 2. Revenue filed these Appeals against a common impugned Order whereby the Commissioner (Appeals) held that the impugned Order was passed in violation to the principles of natural justice as the copies of the relied-upon and unrelied- upon documents seized from the premises of the Respondents were not returned to the assessees. The C....

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....reme Court noticed the amended provision of Section 35A of the Central Excise Act, whereas in the case of Enkay (India) Rubber Co. Pvt. Ltd.(supra), the Hon'ble Punjab & Haryana High Court held that the Commissioner (Appeals) has no power to remand the matter. In the present case, I find that the situation is peculiar. The Respondents' requests for supply of the copies of the relied-upon and unrel....

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....er amendment to Section 35A of the Central Excise Act, the Commissioner has power to remand. This view is followed by this Bench in the case of in the case of CCE, Kolkata-III v. Panihati Castings Pvt. Ltd. reported in 2009 (239) E.L.T. 57 (Tri.-Kolkata) = 2008 (10) LCX0295 and other cases. Further, I find that the Hon'ble Supreme Court in the case of Union of India v. Umesh Dhaimode reported in 1....