2004 (11) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../Cus./50/2004, dated 12-3-2004 passed by the Commissioner of Customs (Appeals). 2. Heard Shri T.K. Kar, ld. SDR for the Revenue. He submits that the short question in the appeal filed by the Revenue is after the amendment of Section 128A(3) w.e.f. 11-5-2001 by Finance Act, 2001 whether the Commissioner (Appeals) has the power to remand the case to the Lower Authority. 3. The Appellant-Commis....