2011 (7) TMI 345

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....ay in the appeal against M/s. Rajul Textile Mills Pvt. Ltd., Surat under Section 35B of the Act. The Revenue s submission was that there was no committee of Commissioners existed between 06.05.11 to 25.05.11 and the Commissioner of Central Excise, Vadodara-II assumed Additional Charge of Central Excise Commissionrate, Surat on 06.06.11. The delay occurred because the posts of Commissioner Central ....

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....d the case for fresh decision to the original adjudicating authority. This Bench has been consistently following the ratio in the recent judgment in the case of M/s. Bhagwati Silk Mills and Others Vs. CCE Surat-I vide order No.A/55-185/WZB/AHD/2011 dated 24.01.11 wherein the Tribunal in its order cited above had given detailed reasoning in the interest of justice why the case should be remanded to....