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2005 (1) TMI 527 - AT - Central Excise
Extract:
....... held that even if, the amendment of Section 35A(3), the Commissioner (Appeals) has powers to remand. Under these circumstances, we do not find any substance in the Revenue rsquo s appeals. Therefore, we reject the same. 8. emsp In fine, the appeals of M/s. JVSL are allowed and those of Revenue are dismissed. (Pronounced in the Court on 11-1-2005).