2012 (7) TMI 168

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...., A.R.   Per Justice Ajit Bharihoke (Oral):   The above quoted appeals are filed by Revenue against a common order of Commissioner (Appeals) No. 64-69/CE/MRT-II/2005 dated 16.5.2005 whereby the Commissioner (Appeals) accepting the appeals filed by respondents M/s HAS Chadha Exports set aside the order in original rejecting refund claim of the respondent and remanded the matter back....

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....., Kolkata 2005 TIOL 671 CESTAT - Kol. and Commr. of C.Ex., Kolkata II vs. Indian Aluminium 2005 TIOL 695 CESTAT Kol., the Commissioner has the power to remand the case for fresh adjudication even after amendment of Section 35A of the Central Excise Act, 1944. As such, the impugned order remanding the case back for fresh adjudication cannot be faulted.   4. No one is present on behalf of t....

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....on of power to remand in the aforesaid section which has subsequently been deleted by way of amendment which clearly indicate the intention of the legislature to take away the power of the Commissioner (Appeals) to remand the matter back. Thus, ld. AR has strongly urged for setting aside of the impugned order.   6. In order to appreciate the contention of the ld. AR it would be useful to h....

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....S.C.) wherein interpreting the aforesaid provision the Supreme Court held that aforesaid provision vested the appellate authority with power to remand the matter back. The relevant observations of the Supreme Court are reproduced thus:-   2. As the order under appeal itself notes, the aforesaid provision vested the appellate authority with powers to pass such order as it deemed fit confirm....