2017 (9) TMI 1476

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....e Respondent (s) ORDER Per: Shri P.K. Choudhary  Revenue has filed this appeal against Order-in-Appeal No.22/Kol.VII/2010 dated 05.03.2010 passed by Commr. (Appeals) of Central Excise, Kolkata. 2. The only ground in Revenue's appeal is that the Commissioner (Appeals) has no power of remand as the said power was taken away by the amending Section 35A of the Central Excise Act, 1944....

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....sioner (Appeals), Kolkata I, wherein he has decided the issue in their favour. Accordingly, he submits that the present appeal filed by the Revenue has become infructuous in view of the subsequent order of the ld.Commissioner (Appeals). In support of his submissions, he relied upon the following decisions : (i) LML Ltd. Vs. Collector : 1997 (95) ELT A151 ; (ii) Commissioner : Bala Handlooms ....