2015 (8) TMI 1102

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Full Text of the Document

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.... Revenue filed this appeal against the order of Commissioner (Appeals) in so far as the Commissioner (Appeals) has no power to remand the case for de novo decision when the provisions contained in Section 35A (3) of the Central Excise Act, 1944 read with Section 85 of the Finance Act, 1994 as it existed prior to 11.5.2011 and empowering the Commissioner (Appeals) to refer cases back to the adjudic....