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2005 (4) TMI 585 - CESTAT MUMBAIExtract: .......igh Court decision in the case of Commissioner of Central Excise, Ahmedabad vs. Medico Labs reported in 2004(173)ELT 117(Guj) . In the said decision, it is held that Commissioner (Appeals) have powers to remand even after amendment of Section 35A(3). In view of the above decision, we do not find any merits in the revenue appeal and reject the same.
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