2011 (1) TMI 977

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....e learned S.D.R. as none appeared on behalf of the Respondents. Revenue filed this Appeal against the impugned order whereby Commissioner(Appeals) remanded the matter to the adjudicating authority to decide the issue afresh after allowing the inspection of the record and if possible after supplying the copies to the present Respondents. 2. Briefly stated the facts of the case are that Responde....

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.... Hon'ble Punjab & Haryana High Court in the case of CC, Amritsar v. M/s.Enkay (India) Rubber Co. Pvt.Ltd. - 2008 (221) ELT 508 (P & H) held that after amendment to Section 35A(3) of Act Commissioner(Appeals) has no power to remand the matter to the adjudicating authority. Further I find that Central Board of Excise & Customs issued instruction dated 25.07.2008 to this effect also. In view of the a....