2005 (5) TMI 644

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.... PER : Mr V K JAIN: A short point in this case is whether the Commissioner of Appeal has power to remand after the Finance Act 2001. Ms. Supriya Chatterjee, Authorised Representative of appellant submits that the Larger Bench has taken a view that the Commissioner of Appeal has no power to remand the matter after amendment of Section 35A(3) by the Finance Act 2001. 2) Heard Shri J R Madhiam,....

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.... Court decision binding on CESTAT Benches - Larger Bench decision per incuriam hence ignorable-Article 141 of the Constitution of India". Since the Gujarat High Court has held that the Commissioner (Appeals) continues to have power of remand even after amendment of Section 35A(3) of Central Excise Act, 1944. The JDR submits that the order of the Commissioner (Appeal) is perfectly in order and t....