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2005 (5) TMI 644 - CESTAT KOLKATAExtract: .......e gujarat High Court decision quoted above which is based on the Hon'ble Supreme Court judgment has held that Commissioner (Appeals) has power to remand even after amendment of Section 35A (3) of the Central Excise Act by Finance Act, 2001, order of the Commissioner (Appeals) in remanding the matter to the Lower Authority is perfectly in order.
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