2015 (9) TMI 720

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....ndent : Shri Jagdish Surti, Advocate Per: H.K. Thakur This appeal has been filed by the Revenue on the grounds that the Commissioner (Appeals) does not have the power to remand as per amended Section 35A(3) of Central Excise Act, 1944. 2. Shri L. Tendupatra (AR) appearing on behalf of the Revenue argued that the Commissioner (Appeals) does not have the power to remand and, therefore, the ....