2015 (10) TMI 1179

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.... Per : Mr. P.K. Das; The Revenue filed this appeal against the order of the Commissioner (Appeals). None appeared on behalf of the Respondent. Learned Authorised Representative for the Revenue submits that Commissioner (Appeals) has no power to remand the matter. He relied upon the decision of the Tribunal in the case of Commissioner of Customs & Central Excise, Visakhapatanam vs. Cairn Energy....

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....e main issue before Hon'ble Supreme Court was entirely different and hence it was only observation during the course of discussion of the issue wherein Hon'ble Supreme Court mentioned about the amendment of the Section. It cannot be said that Hon'ble Supreme Court laid down the law in that case. Whereas in the case of M/s. Medico Lab, Hon'ble Gujarat High Court was dealing with the issue of remand....