Commissioner (Appeals) lacks jurisdiction to remand under amended Section 35A; appeal must be decided on merits

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....The CESTAT held that the learned Commissioner (Appeals) lacked jurisdiction to remand the matter to the Original Adjudicating Authority, as the power to remand was withdrawn by amendment to Section 35A of the Central Excise Act effective from May 11, 2001. The Original Adjudicating Authority's detailed and reasoned order addressing the disputes was affirmed. The Commissioner (Appeals) erred in remanding the case instead of deciding the appeal on merits. Consequently, the impugned remand order was quashed, and the appeal was allowed, directing the appeal to be adjudicated on its merits without remand.....