2010 (9) TMI 362

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....bsp;   Ms. Indira Sisupal, JDR, for the Appellant. Shri M. Kannan, Advocate, for the Respondent. [Order]. - Vide the impugned order, the Commissioner (Appeals) has set aside the adjudication orders passed by the Assistant Commissioner on the ground of violation of the principles of natural justice and remitted the case to the adjudicating authority for fresh decision after grant....

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....rival submissions and find merit in the stand of the Revenue that since Section 85(5) of the Finance Act, 1994 provides that the Commissioner (Appeals) in exercising his power under Section 85 shall exercise the same powers as that of Commissioner (Appeals) under the Central Excise Act, even though the provisions of Section 35A have not been specifically made applicable under the Finance Act, Sect....