TMI BlogInstructions F. No. 275/34/2006-CX.8A dated 18-2-2010X X X X Extracts X X X X X X X X Extracts X X X X ..... that Commissioner (Appeals) shall, after making such further enquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling decision or order appealed against or may refer the case back to the adjudicating authority with such direction as he may think fit for a fresh adjudication or decision as the case may be, after taking additional evidence, if ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 21.9.2004 in the case of CCE, Ahmedabad-I Vs. Medico Lab, held that Commissioner(Appeals) continues to have the power to remand even after the amendment. 4. Hon'ble Punjab Haryana High Court in the case of CC, Amritsar Vs. M/s. Enkay (India) Rubber Co. Pvt. Ltd. vide order dated 8.3.2007 and in the case of CCE, Jallandhar Vs. B.C. Kataria [2008 -TMI - 3281 - HIGH COURT OF PUNJAB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. 6988/2005 in the case of MIL India Ltd. [2007(210) ELT.188(SC)] has observed that "in fact, the power of remand by the Commissioner(Appeals) has been taken away by amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001. Under the Notes to clause 122 of the said Bill it is stated that clause 122 seeks to amend Section 35A so as to withdraw the power of the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said observations as quoted above are part of the ratio decidendi of the decision of the Hon'ble Supreme Court, has been allowed by the Punjab Haryana High Court vide order dated 14.7.2008 relying upon its own judgement in the case of CCE, Jallandhar Vs. B.C. Kataria [2008 -TMI - 3281 - HIGH COURT OF PUNJAB HARYANA] . 6. In the light of the observations of Hon'ble Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be treated as an order of assessment. Board instructions dated 25.7.2008 (copy enclosed) may be referred in this regard. 7. The receipt of this instruction may please be acknowledged. A copy of the instruction issued to the Commissioners (Appeals) under your jurisdiction may also be endorsed to the Board. The issue may also be monitored at your level. - Circular - Trade Notice - Public Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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