2005 (5) TMI 645

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.... : Heard Shri K Sanyal, learned JDR on the appeal filed by the Revenue. The Revenue has challenged the order of the Commissioner (Appeals) wherein he has observed as follows:- "I, am, therefore, of the view that the divisional Officer should have accepted the accounts maintained in prescribed Form-V register and examine the claim of the appellant on the basis of that account and such additio....

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.... to the lower authority. 3) Heard Shri S P Majumdar, Learned Advocate. He submits that in the case of Commr. of Central Excise, Ahmedabad-I Vs. Medico Labs. Reported in 2004 (173) E.L.T. 117 (Gujarat) has held that: Commissioner (Appeals) continues to have power of remand even after amendment of Section 35A (3) of Central Excise Act, 1944 by Finance Act, 2001 w.e.f. 11/5/2001. This is based ....