2011 (2) TMI 350

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....d by the Department against order-in-appeal No. 316/ST/MRT-II/2010, dated 31-8-2010 passed by CCE (Appeals), Meerut by which he had remanded the matter to the original Adjudicating Authority for fresh adjudication as per the law. The department's appeal is on the ground that the Commissioner (Appeals) in view of the amended provisions of section 35A(3) of the Central Excise Act, 1944 do not have t....

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....contrary to the provisions of law and is not sustainable. 3. I have carefully considered the submissions of the learned DR. Since the issue as to whether Commissioner (Appeals) can remand the matter to the original Adjudicating Authority stands settled by the above-mentioned judgments of Hon'ble Supreme Court and Hon'ble Punjab & Haryana High Court and it is settled legal position that (during ....