2024 (5) TMI 1588

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....S. R. BHAGYA DEVI, MEMBER (TECHNICAL) Mr. K. Vishwanatha, Superintendent(AR) for the Appellant None for the Respondent PER : D.M. MISRA This is an appeal filed by the Revenue against the Order-in-Appeal No.302/2011 (De novo) dated 28.09.2011 passed by the Commissioner of Central Excise(Appeals-I), Bangalore. 2. Briefly stated the facts of the case are that the appellants are engaged....

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....(Appeals) to dispose the matter on merits. In the remand proceedings, Commissioner(Appeals) partially allowed the appeal and on the issue of undervaluation, he remanded the matter to the adjudicating authority to re-work the exact differential duty in the light of the discussion made in the order. Aggrieved by the said order of remand, the Revenue is in appeal. 3. None present for the responden....

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....ds thus :- "35A. Procedure in appeal. - (3) The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against : 7. The wording of the Section 35A(3) is exactly similar to the wording of Section 128(2) of the Customs Act, 1962 whi....