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2012 (6) TMI 796 - AT - Central ExciseWhether the Commissioner (Appeals) has power to remand the matter back to the adjudicating authority for fresh adjudication after the amendment of Sec. 035A of the Central Excise Act, 1944 by virtue of Sec. 128A(2) of the Finance Act, 2001 - HELD THAT - Section 035A( 3) of the Act as amended confers powers on the Commissioner (A) to annual the order-in-original and also to pass just and proper order. There may be circumstances where only just and proper order could be to remand the order for fresh adjudication. Thus, we are of the view that the Commissioner (A) have power to remand the matter back to the original adjudicating authority even after the amendment of Section 035A( 3). Both the sections defined the powers of Commissioner (Appeals) in similar language.
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