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2009 (9) TMI 818 - AT - Central ExcisePower of Commissioner (Appeals) to remand a case - Amendment of Section 35A(3) of the CEA, 1944 - Held that: - the Hon’ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-I v. Medico Labs [2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD] that even after the amendment to the statutory provision noted above, the Commissioner (Appeals) continues to have the power to remand the case - appeal dismissed - decided against Revenue.
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